TMI Blog2018 (2) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... em - Held that: - Tribunal in the case of M/s. Banco Products (India) Ltd. Vs Commissioner [2009 (2) TMI 101 - CESTAT AHMEDABAD], has held that the steel rack used for raw material storage were held to be an integral part of the manufacturing activity and hence cenvatable - appeal allowed - decided in favor of appellant. - E/40594/2017 - 42793/2017 - Dated:- 3-11-2017 - Smt. Archana Wadhwa, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original adjudicating authority has been upheld by Commissioner (Appeals), while recording the assessee's appeal, the appellate authority placed reliance on the Tribunal's decision in the case of M/s. Bayer Indian Sytans Ltd., Vs Commissioner of Central Excise, Madurai reported in 2005 (187) E.L.T. 353 (Tri.) wherein it was held that the racks cannot be held to be cenvatable. 4. I f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gral part of the manufacturing activity and hence cenvatable. To the same effect are some other decisions of the Tribunal in the case of (i) M/s. Welspun India Ltd. Vs Commissioner of Central Excise, Daman reported in 2013 (296) E.L.T. 122 (Tri. -Ahmd.); (ii) M/s. Shree Ramicides Chemicals P. Ltd Vs Commissioner of Central Excise (Service Tax), Tiruchirapalli reported in 2014 (311) E.L.T. 102 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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