TMI Blog2021 (4) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... ean Room and Clean room is required for maintaining temperature control and RH control - HELD THAT:- Admittedly, the appellant have used the disputed inputs for fabrication of clean room, which is essential for manufacture of their dutiable goods, as such clean room is necessary for maintaining proper temperature and hygiene as well as keeping the RH factor in control, and without it manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 to Jan., 2016, the appellant purchased corrugated profile sheets, prefabricated modular - cealing panel/wall panel/PVC conduits/wall to ceiling coving/wall to wall coving/single doors/double doors/locks etc., and these were used for creating Clean Room . Clean room is required for maintaining temperature control and RH control, which is essential for manufacture of pharmaceutical products. Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l amount of penalty under Rule 15(2) of CCR read with Section 11 AC(1)(c) of the Central Excise Act. 5. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who was pleased to reject the appeal agreeing with the findings of the Adjudicating Authority. Being aggrieved, the appellant is before this Tribunal. 6. Ld. Counsel for the appellant urges that admittedly t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the case of Covalent Laboratories Pvt. Ltd. Vs. CCE, Hyderabad - 2016 (344) ELT 641 (Tribunal-Hyderabad), wherein it has been held that in no way a clean room be considered as capital goods or component, accessory or part of capital goods and, therefore, held that Covalent Laboratories Pvt. Ltd. (supra) is not eligible for credit availed on prefabricated building parts, walls, panels, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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