2013 (3) TMI 452

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....ent. [Order]. - Shri Kamra, ld. Counsel submits that H.R. Sheets, M.S. Plates and angles were used in fabrication of oil tank which was a capital goods coming under Chapter 73 of Central Excise Tariff Act, 1975. The Tank so fabricated was to serve the purpose of manufacture. That was also not embedded to earth. Further he submits that the photographs filed clearly indicates that the tank was no....

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....r that 'input' includes goods used in the manufacture of capital goods which are further used in the factory of the manufacture. Therefore, the input is not necessarily to be used in the manufacture of final product. By virtue of explanation 2 - goods used in the manufacture of capital goods which are further used in the factory of the manufacturer of capital goods which are further used in the fa....

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....n the construction of factory shed, building or laying of foundation, the duty paid on such items the assessee would not be entitled to cenvat credit. Similarly, though the assessee is entitled to cenvat credit of cement and steel used in the manufacture of capital goods viz., storage tank, if any structure for support of capital goods is constructed and steel and cement is used for such support, ....

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....ing that the assessee is entitled to the benefit." 3. Ld. DR on the other hand supports the order passed by the authorities below. 4. Heard both sides and perused the record. 5. When the matter came up on 3rd July, 2012 opportunity was granted to Revenue to test the case in the light of the judgment of Hon'ble High Court of Karnataka and also to explain whether the factual backgr....