TaxTMI 
TaxTMI 
2018 (2) TMI 221
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....age 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 capital goods nor inputs (i) Used to connect two various pipers of different s....
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.... 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 installations of structure therein are civil in nature. It is observed from case records, that the above items are nothing but structures and its parts installed on uplifted cemented floor/ foundation which were executed ....
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.... 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 (i) transportation of passengers; or (ii) renting of such motor vehicle; or (iii) imparting motor driving skills; (D) components, spares and accessories of motor vehicles which are capital goods for the assessee; The appellants have cited the reason as it appears in column 3 of the sr. No. 1 of table above. It is seen that the appellants have not....
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....efinitely 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. The credit of the elbows therefore cannot be denied. 9. The next item Tunneller is used to connect the tanks to the distributed control system and control room to monitor the activity in the tank. It provides an easy reliable and secure way to networked computers. The said goods would fall under the accessories to the control system. Thus the credit of the same cannot be denied. ....