2017 (12) TMI 271

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.... used by them in assembling "vertical storage racking system" used for storing finished goods and raw materials, during the process of manufacture and thereafter. Ld. Counsel argued that the said vertical storage racking system is nothing but accessories to the manufacturing system and therefore, credit of the same has to be allowed. In support of their claim, they relied on the decision of the Tribunal in the case of Sree Ramicides Chemicals Pvt. Ltd. - 2014 (311) ELT 102 (Tri-Chennai). He argued that in he said decision it has been held that racks imported for proper storage of raw materials and finished goods are accessories to the manufacturing systems and therefore, the said items would be covered under the definition of input under Ru....

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....at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, and (viii) motor vehicles other than those falling under tariff headings 8702, 8703, 8704, 8711 and their chassis but including dumpers and tippers,  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 (1A) outside the factory of the manufacturer of the final products for generation of electricity for captive use within the factory; or (2) for providing output service; 4.1 The appellant have claimed tha....