TaxTMI 
TaxTMI 
2016 (12) TMI 914
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....the foundation of machineries erected which have been further used for manufacture of taxable or dutiable products. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Cane Sugar, Molasses & Ethyl Alcohol falling under Schedule to the Central Excise Tariff Act, 1985. They have taken Cenvat credit of inputs used in the foundation of various machinery and/or supporting structures. A table of details is as follows:- E/1983/2008 E/1984/2008 Impugned Order-in-Appeal NO. 80-CE/LKO/2008 Dated 30/05/2008 Impugned Order-in-Appeal NO. 81-CE/LKO/2008 Dated 30/05/2008 Order-in-Original No. 4/AC/STP/DEM/2008 dated 24/01/2008 Order-in-Original No. 5/AC/STP/DEM/2008 dated 05/02/2008 Period of Dispute March, 2006 ....
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....odvat of Input Credit on Cement relying on the ruling of Hon'ble Rajasthan High Court in the case of Union of India Versus Hindustan Zinc Limited reported at 2007 (2018) E.L.T. 503 (Rajasthan). 3. Being aggrieved the appellant have preferred the appeals before this Tribunal. The ld. Counsel for the appellant urges that the ld. Commissioner (Appeals) have relied on the ruling in the case of Union of India Versus Hindustan Zinc Limited (Supra) in relation to Cenvat credit on Cement, was taken during the period from 01/04/2002 to 28/02/2003, under the Cenvat Credit Rules, 2002. The said ruling is not applicable in their facts as the earlier Cenvat Credit Rules, 2002 have been replaced by the Cenvat Credit Rules, 2004, and under the present ru....
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.... held that the assessee is entitled to take Cenvat credit as inputs under Rule 2(k) read with 2(l) of Cenvat Credit Rules, 2004 as the inputs is used in fabrication of capital goods. The view of Revenue that Storage Tanks & Pollution Control Equipment was immovable property and was not excisable. Hence, in those circumstances, the duty paid on Steel & Cement which was used for the construction/manufacture of Storage Tank cannot be availed by the assessee as Cenvat credit. It was also observed that the inputs may not be necessarily used in manufacture of the final products. He also relies on the ruling of Hon'ble Madras High Court in the case of India Cements Ltd. Versus Customs, Excise & Service Tax Appellate Tribunal, Chennai reported at 2....