TMI Blog2008 (10) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) S/Shri J. Shankararaman and K. Krishnan, Advocates, for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- This appeal has been filed against the Order-in-Original No. 21/2007-C.Ex. (Commr.) dated 31-12-2007, passed by the Commissioner of Customs, Central Excise Service Tax, Guntur. 2. S/Shri J. Sankararaman and K. Krishnan, learned Advocates appeared on behalf of the appellants and Ms. Joy Kumari Chander, learned Jt. CDR for the Revenue. 3. We heard both the sides. The only issue involved in this appeal is whether the inputs which are used in the manufacture of 'Clinker Silo' which are used in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it could not be denied. They relied on the following case laws: (i) M/s. Lloyds Metals Engineers Ltd. v. CCE, Nagpur [2002 (150) E.L.T. 638 (Tri.-Mum.)] (ii) M/s. United Phosphorous Ltd. V. CCE C, Vadodara [2002 (15) E.L.T. 650 (Tri.-Mum.)] (iii) M/s. Mahalakshmi Glass Works Ltd. v. CCE, Mumbai-I [1999 (113) E.L.T. 558 (Tri.)] (iv) CCE, Coimbatore v. Chemplast Sanmar Ltd. [2003 (160) E.L.T. 217 (Tri.-Chennai)] (v) CCE, Pune-I v. M/s. Kalyani Seamless Tubes Ltd. [2004 (176) E.L.T. 899 (Tri.-Mum.)] (vi) CCE, Belgaum v. Industrial Oxygen Co. Ltd. [2004 (175) E.L.T. 907] (vii) M/s. Industrial Oxygen Co. Ltd. v. CCE C, Vadodara [2002 (150) E.L.T. 751 (Tri.-Mum.)] (viii) M/s. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are immovable, in terms of Rule 6 of the Cenvat Credit Rules, no credit can be given to the inputs. There is no dispute that the steel plates, sheets, etc. have been used in the fabrication of the silos. These silos are used within the factory production for storage of the final products. These silos are also capital goods because the storage tanks are mentioned in the list of the capital goods. So the very fact that these inputs have been used in the manufacture of capital goods which are used in the factory is sufficient reason to give Cenvat credit. One need not examine whether such silos are duty paid or not. That is not the point at issue. The silos may be dutiable or may not be dutiable under certain conditions. The Revenue has taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or vehicles, used for providing any output service; Explanation 1 : The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever, Explanation 2 : Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacture." Therefore it is very clear that the said inputs such as steel plates, sheets, etc. used in the fabrication of silos are entitled for the credit. Hence the impugned order has no merit and it is not legal and proper. Hence we allow the appeal with consequential relief. (Operative portion of the order has been pronounced in the open court on completion of hearing on 13-10-2008) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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