TMI Blog2017 (8) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... /embedded to the earth is not relevant - credit allowed. As regards paints, reliance placed in the case of COMMISSIONER OF CUS. & C. EX., RAIPUR Versus BHILAI STEEL PLANT [2009 (9) TMI 840 - CESTAT NEW DELHI], where it was held that Cenvat credit in respect of paints are allowed - credit allowed. Appeal dismissed - decided against Revenue. - ST/40928/2017 - 41399/2017 - Dated:- 26-7-2017 - Smt. Archana Wadhwa, Judicial Member Shri S. Govindarajan, AC (AR) for the appellant Shri T.R. Ramesh, Advocate for the respondent ORDER Being aggrieved with the order passed by the Commissioner (Appeals) Revenue has filed the present appeal. 2. After hearing both sides, I find that the appellant, who is a registered provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved that the Commissioner (Appeals) reliance on the Tribunal order in the case of Omax Auto Ltd. (supra) is not proper in as much as the issue in the said decision was in the context of central excise levy on manufacture, where focus was on the goods embedded to earth. Otherwise, they have accepted that the goods in question fall under Chapter 84 85. 5.1 I find no merits in the above contention of the Revenue. Having gone through the Tribunal decision in the case of Omax Auto Ltd. (supra) , I find that the disputed issue was in respect of denial of Cenvat credit. The Tribunal observed as under:- 6. The dispute in this case is about availability of capital goods Cenvat credit taken under 14 invoices issued by M/s. Kamal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is also no dispute that those items were used in the factory, the Cenvat credit cannot be denied. The ground on which the department seeks to deny the Cenvat credit is not relevant to the issue. In view of this, the impugned order is not sustainable. The same is set aside. The appeals are allowed. 5.2 As seen from the above, Revenue was seeking to deny the credit in respect of the goods, classifiable under Chapter 84 85, on the ground that they are used in the fabrication of another capital goods which is attached to earth. The Tribunal observed that subsequent use of the capital goods is irrelevant and as they fall under the Chapter Heading enumerated in the definition of capital goods, they would be eligible cenvatable capital g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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