TaxTMI 
TaxTMI 
2010 (8) TMI 895
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....dent. ORDER Ld. Counsel Shri Prabhat Kumar vehemently challenges the appellate order on the ground that ld. Appellate Authority in para 5 has dealt the matter without analyses of the four items which are Joist Channel, Plates HR, M.S. Angle, Beam as to their proper utility and use in the manufacture of capital goods itself. Without any analysis, he has come to a conclusion that the appellant sho....
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....maintenance of capital goods viz. Boiler therefore we are eligible for Cenvat Credit as capital goods. Plates HR - This item is being used in the manufacture of Storage tank because only after fabrication of these HR Plates, Storage tank comes into existence which is defined capital goods. M.S. Angle - This item is being used in the manufacture of Storage tank. It is used in making the border of....
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....t's case by ratio of some decisions with the ultimate motive to deny the cenvat credit. This is clear from finding of the authorities who have no mind to examine the use, utility, appropriateness of dependability of such goods for making of the capital goods itself. All these reasons required that the matter should be tested in the light of Apex Court judgment in the case of CCE, Jaipur v. Rajasth....
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....irst appellate order cannot be approved, which has not assigned any reason before denial of the plea. Therefore, such an order is liable to be set aside for testing the pleading again under touch stone of law. 7. It appears that the citation made by the ld. Counsel as aforesaid throws light on the subject and also storage tanks not being disputed to be a capital goods, the elements constitut....