2016 (4) TMI 492

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....) For the Respondent : Adjournment request ORDER Per Sri H. K. Thakur 1. This Appeal has been filed by the Revenue against Order-in-Appeal No.102/BOL/2013 dated 06.11.2013 passed by the Commissioner of Central Excise (Appeals-III), Kolkata as First Appellate Authority. 2. None appeared on behalf of the Respondent and an adjournment request was received. 3. Sri S.S.Chatterjee, Sup....

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....oner of Central Excise, Bangalore-II vs. SLR Steels Ltd.[2012(280) E.L.T. 176(Kar.)]. While dismissing the Revenue's Appeal, Karnataka High Court made the following observations in the case relied upon by the First Appellate Authority; "6. In order to answer this question, it is necessary to look into the definition of capital goods as contained in the Cenvat Credit Rules, 2004 which reads as u....

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....makes it very clear though storage tanks may be immovable property and the pollution control equipment are included within the definition of capital goods , input as defined in Rule 2(k) makes it clear that input includes in goods used in the manufacture of capital goods which are further used in the factory of the manufacturer. Therefore, the input is not necessarily to be used in the manufacture....

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....If the cement, angles, channels, Centrally Twister Deform bar (C.T.D.) or Thermo Mechanically Treated bar (T.M.T.) and other items are used in 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 c....