TMI Blog2018 (3) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... s/spares and accessories of the specified capital goods irrespective of their classification. The denial of credit on the basis of classification of the goods is not justified - appeal allowed - decided in favor of appellant. - Appeal Nos. E/75493-75494/15 - ORDER NO.FO/A/77716-77717/2017 - Dated:- 8-11-2017 - Shri P. K. Choudhary, Member ( Judicial ) Shri Harsh Shukla, C.A. for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proximately -180 degrees Celsius. In this regard, it is submitted, that the Appellants purchase double-walled storage tanks in prescribed size and material. The Appellants purchase these tanks in fully manufactured condition, and thereafter use perlite powder to line the walls of the tank as insulating material so that the desired temperature is maintained inside the tanks for a specified period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The ld.Counsel appearing on behalf of the appellant drew the attention of the Bench to the technical literature as to the use of Perlite powder . The adjudicating authority observed that the chemical compound Perlite falling under chapter 32 of the Tariff claimed to be used for insulation of storage tank do not merit to be regarded as capital goods since it is not any specified machinery/par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal in the case of Shakumbari Sugar Allied Indus. Ltd. v. Commr. of C.Ex., Meerut-I [2009 (245) E.L.T. 878 (Tri.-Del.)] allowed the Cenvat Credit on aluminium coil used as part of the cooling system. The relevant portion of the said decision is reproduced below:- 7. Learned D.R. submits that the Commissioner (Appeals) in earlier order denied the credit on the said item and, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on Molasses mixture/Dilute Safety System and Aluminium Coil are not justified. 5. In the present case, Perlite powder was used in the storage tank to control the temperature as an insulating material. The CBEC vide Circular No.276/110/96-TRU dated 02.12.1996 clarified that the credit was available on components/spares and accessories of the specified capital goods irrespective of their clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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