TMI Blog2017 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment - appeal allowed - decided in favor of appellant. - E/21000/2014-SM, E/21001/2014-SM, E/21002/2014-SM, E/21004/2014-SM - Final Order No. 20439-20442 / 2017 - Dated:- 30-3-2017 - Shri S. S. Garg, Judicial Member Mr. Prinson Philip, Adv For the Appellant Mr. N. Jagadish, A.R. For the Respondent ORDER Per S. S. Garg The appellants have filed these four appeals against a common impugned order dated 18.12.2013 passed by Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeals of the appellant and upheld the orders-in-original. The issue involved in all the four appeals is common and therefore all the four appeals are being disposed of by this common order. The details of all the four ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices as per the provisions of CENVAT Credit Rules 2004. Appellants were served with a show-cause notice dated 24.05.2007 alleging that the CENVAT credit availed on inputs such as cement, steel MS plates/MS angles and channels which are used in the construction of storage tank for effluent treatment was wrong being violative of Rule 3 read with Rule 2(k) of the Rules. After following the due process of law, the adjudicating authority vide order-in-original dated 3.11.2008 confirmed the demand along with appropriate interest and imposition of equal penalty under Rule 15. Aggrieved by the said order, the appellant filed appeal before the Commissioner who upheld the order-in-original. Heard both the parties and perused the records. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grinding wheels and the like, and parts thereof falling under Heading 6804) of the First Schedule to the Excise Tariff Act; (ii) Pollution control equipment (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used - (1) In the factory of the manufacturer of the final products, but does not include any equipment of appliance used in an office; or (2) For providing output service. 7. A perusal of the aforesaid provision makes it very clear though storage tanks may be immovable property and the pollution control e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f capital goods viz., storage tank, if any structure for support of capital goods is constructed and steel and cement is used for such support, the assessee is not entitled to the benefit of cenvat credit on the duty paid on such cement and steel. Therefore, there is no ambiguity in any of these provisions. When once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty paid could be utilized as a cenvat credit by the assessee notwithstanding the fact that the storage tank is an immovable property. Therefore, the appellate authority committed a serious error firstly in holding that the storage tank is an immovable property and secondly, on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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