2018 (3) TMI 101

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....ditional Commissioner (AR) - for the Respondent ORDER The issue in these appeals of M/s Tien Yuan (India) Pvt Ltd and the Director of the asseessee, Shri Vijay Jindal, pertains to the availment of CENVAT credit of duty paid on drums/barrels procured by them. 2. The contention of Revenue as argued by the learned Authorised Representative is that the said barrels/drums had been procured by ....

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....rried out under the cover of documents purporting to dispatch of goods to the premises of job-worker. The alleged misuse of such documentation was held to be sufficient for invoking the extended period. 3. Learned Counsel placed reliance on the decision of the Larger Bench of the Tribunal in Banco Products (India) Ltd. v. Commissioner of Central Excise, Vadodara - I [2009 (235) ELT 636 (Tri.-LB....

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....are mobile storage tanks for transporting raw materials from the supplier to the appellant. While this may not conform to the definition of 'inputs', it is undeniable that these are, therefore, capital goods. It is admitted in the orders of the lower authority that these drums and barrels are utilised repeatedly till they are scrapped and cleared as waste. This reinforces categorisation as capital....