TMI Blog2017 (3) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Dhampur Sugar Mills Ltd. Versus Commissioner of Central Excise, Meerut-II [2016 (8) TMI 492 - CESTAT ALLAHABAD] wherein it has been held that MS/SS plates used for repair and maintenance of machinery which are further used for manufacture of final excisable products are eligible for modvat credit - Further storage tank is an eligible capital asset u/s 2(a)(A)(VII) - credit allowed - appeal all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 14 of CCR, 2004 and also imposed penalty. Being aggrieved, the appellant preferred appeal before learned Commissioner (Appeals), who vide the impugned order have been pleased to allow the appeals in part Further observed that most of the items in question procured by the appellant for use in their factory are known to be construction/fabrication materials in common trade parlance. As p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of supporting structure etc. Further observing that the supporting structures are not required for producing or processing of the manufactured goods. it was held that the same cannot be treated as capital goods nor can be construed as components, spare parts or accessories of capital goods and accordingly disallowance was upheld. On the issue of extended period whether invocable, the learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No.70061/2016 dated 28/01/2016 in appeal No.EE/2555/2011-SM, wherein relying on the rulings of Hon ble Rajasthan High Court in Hindustan Zinc Ltd. 2000 (214) E.L.T. 510 wherein it has been held that MS/SS plates used for repair and maintenance of machinery which are further used for manufacture of final excisable products are eligible for modvat credit. Further storage tank is an eligible ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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