TaxTMI 
TaxTMI 
2017 (1) TMI 230
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....ef facts of the case are that the appellants are engaged in the manufacture of paper and are availing the facility of CENVAT Credit on inputs and capital goods. A Show Cause Notice was issued covering the period April 2010 to January 2011 alleging that the appellant had availed irregular credit to the tune of Rs. 6,62,725/- on MS rods, Ms angles, channels, joists, beams, aluminium sheets etc....
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....or post calendar broke chest, common condensate tank, chemical solution preparation tank, reject tanks, vaccum separator tanks. That appellants produced a Chartered Engineer Certificate to establish the details and purpose for which the MS items were used. It is also pointed out by the Ld. Counsel that though the SCN is issued for the period April 2010 to January 2011 the invoice....
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....al goods or inputs and therefore the disallowance of credit is legal and proper. He submitted that when subject items were used to fabricate/manufacture storage tanks, the same become fixed to the earth making them immovable property and therefore credit is not admissible. He relied upon the decision laid in M/s Vandana Global Limited and Others Vs CCE, Raipur [2010-TIOL-624-CESTAT-DEL....
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....efinition of capital goods includes the word "storage tanks". The decision laid in M/s Vandana Global Ltd., and Others has been held to be no longer good law by the Tribunal in the case of CC & CE, Vizag Vs APP Mills Ltd., [2013 (291) ELT 585 (Tri-Bang)] wherein the Tribunal discussed that the Larger Bench decision in the case of M/s Vanadana Global Ltd., case was rendered much before the de....