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TMI Blog2017 (12) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit on the articles used to manufacture the storage racks for use in their factory. Aggrieved by the said order, the appellants are before the Tribunal. 2. Ld. Counsel for the appellant argued that they are claiming the Cenvat Credit on angles, channels, beams, nut-bolts, guides, etc. which are used by them in assembling "vertical storage racking system" used for storing finished goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts (India) Ltd. - 2009 (235) ELT 636 (Tri-LB) wherein credit of plastic crates used for material handling in the factory was allowed. The said decision also relies on the decision of Hon'ble Apex Court in the case of Rajasthan State Chemical Works - 1991 (55) ELT 444 wherein it has been held that handling of raw materials is a process integrally connected with the manufacture of final products. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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, and (viii) motor vehicles other than those falling under tariff headings 8702, 8703, 8704, 871 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuts, bolts, etc. being components of racks falling under Chapter 73 would not be covered under Sl.No. (iii) of the said definition. It is seen that the appellants relied on the various judgements wherein the admissibility of storage systems has been considered. These decisions hold that material storage/handling items falling under any Chapter would classified as accessories to the capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of ITC Ltd. -2017-TIOL-619-CESTAT-HYD wherein steel items used for manufacture of storage racks was allowed by the decision of the Ld. Single Member Bench. I find that the said decision does not examine the fact that complete storage racks are treated as accessories and not the inputs or raw materials used for manufacture of storage racks. In view of the above, the said decision is not appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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