2017 (8) TMI 990

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.... Advocate, for the Appellant. Shri D.K. Deb, Assistant Commissioner (AR), for the Respondent. ORDER The present appeal filed by the appellant, M/s. Yash Paper Limited against Order-in-Appeal No. 10/CE/ALLD/2011, dated 31-1-2011 passed by Commissioner of Central Excise & Customs (Appeals), Allahabad. 2. Brief facts of the case are that the appellants were engaged in the manufacture....

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....e used in the factory of manufacture. They have further submitted before the Original Authority that capital goods are defined under Rule 2(a)(A) of Cenvat Credit Rules, 2004 of said rules where Storage Tank has been defined as capital goods. They, further, submitted to the Original Authority that the said goods were used for strengthening the Storage Tank for storage of Caustic Lye in the Caustic....

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....d were used to increase the strength of the Storage Tanks which were used in the factory of manufacture for Caustic Lye in the Caustic Recovery Plant of Paper Factory. 4. Heard the ld. DR who has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of records it is very clear that through Installation Certificate the items used on which ....