2018 (3) TMI 1475

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....ant Shri S.S.Chattopadhyay, Supdt.(AR) for the Revenue ORDER Per Shri P. K. Choudhary The appellant is engaged in the manufacture of Oxygen and argon gases classifiable under chapter 28 of Central Excise Tariff Act, 1985. It has been alleged that the appellant availed irregular Cenvat Credit on perlite as capital goods. The adjudicating authority disallowed the Cenvat Credit along with....

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....ime. 4. It is submitted that the Appellants may purchase storage tanks from the market which already includes insulating material in the double-walled enclosures, however since there is no way ensure the quality of these products, the Appellants purchase perlite powder to ensure optimum insulation in the storage tanks. A brief technical literature describing the use of perlite powder whic....

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..../part/component/accessories of the AIR separation plants and would not qualify in the definition of capital goods. The appellant also claimed the use of Perlite powder as inputs. On perusal of the use of the Perlite powder as stated by the appellant in their grounds of appeal and the adjudication order, I find that the Perlite powder was used as insulating material to line the walls of storage tan....

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.... therefore, the subsequent order-in-appeal is liable to be set aside. I am unable to accept the submission of the learned D.R. In earlier Order dated 19-4-2007 Commissioner (Appeals) observed that Molasses mixture/Dilute Safety System is a part of system of mixing of Molasses. It is seen that system of mixing of molasses is part of sugar manufacturing system. It is further observed that Aluminium ....