2008 (1) TMI 194

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....Order-in-Appeal No. 51/2005-C.E., dated 28-2-2005 by which the Commissioner (Appeals) has set aside the Order-in-Original No. 58/2004, dated 19-7-2004, passed by the Assistant Commissioner of Central Excise, Bellary. 2. The Commissioner (Appeals) has held that the assessee is entitled to avail Cenvat credit on "Pipes" which were used to bring water from outside the factory premises. The assessee'....

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....und that pipes were used outside the factory and hence there was no entitlement for capital goods credit. The adjudicating authority has relied upon Larger Bench decisions of Tribunal in cases of M/s. Vikas Industrial Gases reported in 2000 (118) E.L.T. 257 (Tri.-LB) and M/s Madras Cement Industries reported in 2003 (158) E.L.T. 293 (Tri.- LB). I however find that in both cases capital goods cred....

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....es of the appellant can be considered in factory in this case also. They will be covered under the definition of precincts as per Section 2(e) of Act. The adjudicating authority has not found any other ground for denial of availment of credit on PVC pipelines. In view of the above findings I set aside the impugned order and allow the appeal." 3. None appeared on behalf of the Respondents. Howev....