2018 (2) TMI 221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ants 1. Mobile Compactor Bin Storage System Storage System cannot be considered as a capital goods per the definition in CCR (i) installed for effective storage system; (ii)high rise high density mobile compactor erected using maximum height available at area opposite the small pigeon holes for storing spares. 2. FRP Ladder Trays (Rs.1,00,164/-) Neither Capital Goods nor inputs (i) Utilised in laying electric cable in the refinery; (ii) electric cabling is to be done during the project stages and are the part of the plant and machinery; (iii) Cable tray are used as an alternative to open wiring or electrical conduit systems, and are commonly used for cable management. 3. Elbows (Rs.19,586) Neither c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mills - 1996 (86) ELT 501 (T) • Jindal Strips Ltd. - 1999 (114) ELT 731 (T) 4. Ld. Counsel further produced certain pictures of mezzanine floor for storage of mobile rack system. 5. Ld. AR relies on the impugned order. He argued that from the invoice of the storage rack it is seen the same fall under chapter 94 of the CET and the said chapter is not covered in the definition of capital goods. 6. I have gone through the rival submissions. 6.1. I find that the cenvat credit of item no. 1 has been denied for the following reason: "In the instant case, it is admitted fact that the structures installed on 4200mm height from floor on cemented platform. The constructions of heightened floor/platform and installat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (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; (B) motor vehicle designed for transportation of goods including their chassis registered in the name of service provider, when used for (i) providing an output service of renting of such motor vehicle; or (ii) transportation of inputs and capital goods used for providing an output service; or (iii) providing an output service of courier agency; (C) motor vehicle designed to carry passengers including their chassis, registered in the name of provider of service, when used for providing output service of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e said definition of the Cenvat Credit Rules the credit of the same cannot be allowed. 7. In so far as FRP ladder trays are concerned, the same are used for laying electric cable in the refinery. Most of the equipment of the refinery would be classifiable under chapter 84 and 85 of CET and thus would be covered under the definition of capital goods. The electric system would definitely be covered as components of such refinery machinery. The credit on the FRP therefore cannot be denied. 8. In respect of Elbows, the appellants have contended that the same are used to connect pipes which runs through the refinery for connecting the plant to tankages. I find that tube pipes are specifically covered under the definition of capital goods. ....