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2017 (8) TMI 353
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....e for the Appellants Shri H C Saini, Jt. CDR for the Respondent Per: V. Padmanabhan These two appeals are filed against the impugned orders-in original covering different periods. However, the issue involved in both the appeals are the same and hence, are being disposed of through the present orders. The appellant who is engaged in manufacture of zinc and lead concentrates and have a conc....
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.... the Revenue. Learned advocate submitted on behalf of the appellants that pipes were very much covered within the definition of capital goods as per Rule 2(a) of the Cenvat Credit Rules, 2004. There is no dispute that the pipelines have been laid for use of water in the captive mines. Consequently, Cenvat credit will be allowable to the appellants. He also relied upon the several case laws. In par....
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....ry materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, and used (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service; (B) ................." [Emphasis supplied] 5. The above definition clearly includes the....