TMI Blog2018 (9) TMI 1655X X X X Extracts X X X X X X X X Extracts X X X X ..... r credit on the impugned steel items which were used for fabrication of storage tanks used for storing refined palm oil, crude palm oil? Held that:- The said issue has been considered in the case of Thiru Arooran Sugars [2017 (7) TMI 524 - MADRAS HIGH COURT], where the Hon’ble High Court of Madras has held that the credit on such items used for manufacture of capital goods is eligible - credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alm oil and palmolein oil. Department was of the view that the said items do not fit into the definition of inputs and therefore are not eligible for credit. Show cause notice was issued for the period August 2008 to January 2009 proposing to disallow CENVAT credit of ₹ 21,34,709/- availed on MS sheets, steel plates, MS angles etc. After due process of law, the original authority confirmed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gars 2017 (355) ELT 373 (Mad.) and argued that on identical issue, the jurisdictional High Court has held that credit is eligible. 3. The ld. AR Shri S. Govindarajan supported the findings in the impugned order. He submitted that as per the decision relied in Vandana Global Ltd. (supra), after fabrication the goods become attached to the earth and being immovable property are non-excisable. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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