TMI Blog2018 (11) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... d position of law that “Capital Goods” as defined under Rule 2(a) ibid. includes even a storage tank also. In this view of the matter, the only exercise that needs to be undertaken by the appellant is to establish that the above steel items were in fact used in the construction/erection of Molasses Tank-II. There are no finding or observation on any of the documents including the certificate of the Chartered Engineer. It is also a fact that in the very foundation, i.e., Show Cause Notice itself, the adjudicating authority had assumed that the above steel items were used in the fabrication of Molasses Tank. Thus, the certificate of Chartered Engineer would only support this. The matter needs to be re-looked into by the adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herwise. The appellant being unsuccessful in its first appeal before the Commissioner of C.G.S.T. Central Excise, Coimbatore at Tiruchirapalli, who, vide impugned Order-in-Appeal No. 65/2017-TRY (CEX) dated 09.08.2017 rejected the appeal, has preferred this appeal before this forum. 3. Today when the matter came up for hearing, Ld. Advocate Shri. S. Venkatachalam appeared for the assessee and Ld. AC (AR) Shri. R. Subramaniyan appeared for the Revenue. 4.1 During the course of hearing, Ld. Advocate inter alia submitted that the assessing officer himself was clear in the Show Cause Notice that the steel items objected to as not being Capital Goods were used to erect Molasses Tank-II; that during the hearing before the lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Capital Goods are eligible for CENVAT Credit. It is also an admitted position of law that Capital Goods as defined under Rule 2(a) ibid. includes even a storage tank also. In this view of the matter, the only exercise that needs to be undertaken by the appellant is to establish that the above steel items were in fact used in the construction/erection of Molasses Tank-II. On my perusal of the Orders of lower authorities, I do not see any finding or observation on any of the documents including the certificate of the Chartered Engineer. It is also a fact, as pointed by the Ld. Advocate, that in the very foundation, i.e., Show Cause Notice itself, the adjudicating authority had assumed that the above steel items were used in the fabricati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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