TaxTMI 
TaxTMI 
2016 (3) TMI 103
X X X X Extracts X X X X
X X X X Extracts X X X X
....Jain, Authorised Representative ORDER Per Mr. P. K. Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the adjudication order was set-aside. 2. Heard both sides and perused the case records. 3. The Adjudicating Authority denied the CENVAT credit on inputs and capital goods on various grounds. By the impugned order, the Commissioner (Appeals) set-aside adjudic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....apital goods. I agree with the appllants submissions in this regard that the said goods are covered under the definition of Capital goods as given in Rule 57 AA (a) (v) of Central Excise Rules, 1944 and Rule (a) (A) (vi) of Cenvat Credit Rules, 2001/2002/2002 as applicable during the relevant period. 6.4 This credit of Rs. 1632644/- on Steel Tubes, HFS Pipes & Tubes, HRRS Crills, CRSS Coils, SS....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e same has been denied on the ground they do not fall in the definition of capital goods." 4. The Authorised Representative on behalf of the Revenue reiterates the grounds of appeal. He submits that the Commissioner (Appeals) had not examined the definition of the capital goods, in proper manner. He also submits that in this case, the Respondent used the various articles iron and S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....999 (107) E.L.T. 241 (Tribunal) held that the bold rolled coil in plate form used in the manufacture of storage and processing tanks which in turn are used as capital goods in the manufacture of paper, eligible for CENVAT credit. The Hon'ble Karnataka High Court in the case of Commissioner of Central Excise, Mysore vs ICL Sugars Limited 2011 (271) E.L.T. 360 (Kar.) held that tank in factory premis....