2017 (3) TMI 927

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....he Appellant. None for the Respondent. [Order Per: Sulekha, Beevi, C.S.] The appellants are aggrieved by the disallowance of credit on MS Items. 2. The appellants are engaged in the manufacture of sugar and molasses and are registered with the Central Excise Department. They were availing CENVAT credit on inputs and capital goods During the period from July 2011 to May 2012, they avail....

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....n of the plant. He submitted that the credit has been denied stating that the MS items which are used for fabrication of capital goods when fixed to the earth become Immovable property and therefore credit cannot be allowed That the appellant had established the use of the materials for the purpose of construction of molasses storage tank by furnishing a Chartered Engineer certificate dt. 19/11/20....

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.... the MS items were used for fabrication of molasses storage tank. Undisputedly such tank is necessary and is integral part of the manufacturing process carried out the factory. The Chartered Engineer certificate states that the MS items were used for fabrication of molasses storage tank and also gives the quantity of MS items used for fabrication of the same. Though the Department contends that th....