2011 (11) TMI 544

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....espondents are manufacturers of the goods falling under Chapters 72 and 73 of the Central Excise Tariff. They availed Central Excise duty paid on inputs and capital goods. The Department issued a show cause notice dated 9-5-2005 for disallowing the Cenvat credit amounting to Rs. 53,974/- on M.S. Beams, M.S.Joist, and Channels used for construction/repair of the civil structures, sheds and water ta....

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.... Heard Shri S.K. Bhaskar, DR for the Department, who pleaded that so far as the question of eligibility for Cenvat credit of M.S. Beams, M.S.Joist, and Channels used for fabrication/repair of the civil structures/shed is concerned, the issue stands decided against the respondent by the Larger Bench of the Tribunal in the case of Vandana Global Ltd. reported in 2010 (253) E.L.T. 440 (Tribunal-....

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....se that these tanks are used for storage of water for non-manufacturing purposes. From the definition of capital goods in Rule 2(a) of Cenvat Credit Rules, 2004, it is clear that the items covered by the definition are required to be used in the factory and the purpose of their use is not relevant. Therefore, so long as the tanks are used within the factory, the same would be covered by the defini....