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TMI Blog2023 (9) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... n inputs, capital goods and service tax paid on input services. The appellants have a Marine Terminal Facility (MTF) which comprises of jetty in the middle of the sea, which is an operating platform, berthing dolphins, mooring dolphins etc. along with an unloading arm to unload Vinyl Chloride Monomer bulk cargo from the ship. Show Cause Notices were issued to the appellant to recover CENVAT credit taken on capital goods installed / laid in the MTF area alleging that there is no interlinking of the manufacturing process of the factory and jetty (MTF). After due process of law, the original authority confirmed the demand, interest and penalties. On appeal, Commissioner (Appeals) upheld the same. Hence these appeals. 3. The learned counsel Sm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chloride Monomer (Inputs brought in bulk in ships) cannot be brought into the factory for use in manufacture. The learned counsel submitted that in the appellant's own case, the issue was considered vide Final Order No. 40268/2018 dated 1.2.2018 and the Tribunal has held the issue in favour of the appellant. Similar view was taken in the case of Final Order No. 41217 to 41219/2018 dated 14.3.2018. The learned counsel prayed that the appeals may be allowed. 4. The learned AR Shri Rudra Pratap Singh appeared and argued for the department. It is submitted that the MTF does not come within the definition of factory as defined under sec. 2(e) of the Central Excise Act, 1944. MTF is not connected with the shore and it is very far away. The depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excise, Ralpur - 2015-TIOL-70-SC-CX held that single point mooring system along with connected equipment like anchor chain, piles on pipes, offshore services etc. are eligible for credit as capital goods, as these are connected to the receipt of raw materials essential for manufacturing process. In the said dispute also, the single point mooring system was installed for discharge and transport of liquid cargo used as a raw material. 7. The Hon'ble Supreme Court in Jayaswal Neco Ltd. (supra) referred to principle laid down in J.K. Cotton Spinning and Weaving Mills Co. Ltd. 2002-TIOL-116-SC-CT-LB to allow credit on railway track materials which are used for carrying materials and finished goods for the assessee. The pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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