2018 (2) TMI 458

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.... ORDER Per: Archana Wadhwa The appellants are engaged in the manufacture of construction and mining equipments for the purpose of storage of raw materials that require storage racks and availed the benefit of Cenvat credit of duty of excise paid on the said racks. 2. Revenue denied the credit on the ground that the said storage racks are neither capital goods nor inputs for the appellant's....

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....ed for storing the raw materials is an integral part of the final manufacturing activity of the assessee and credit has to be allowed. In the case of M/s. Kosi Plast P. Ltd. Vs Commissioner of Central Excise, Pune reported in 2011 (271) E.L.T. 93 (Tri. -Mumbai), the said decision of the Tribunal in the case of M/s. Bayer Indian Sytans Ltd., (supra) relied upon by Commissioner (Appeals) was disting....