2018 (8) TMI 1098

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....nt had availed total Cenvat credit of Rs. 14,22,086/- during the period 2008-2009 to 2010-2011 on various inputs. Alleging that the inputs, namely, AFFF Concentrate, Industrial Paint/Thinner/Primer and Grease, Safety Vests, Angles, Channels, Coils and Barbed Tapes, Rheoduild 821 etc., do not fall within the definition of inputs prescribed under Rule 2 (k) of CCR, 2004, SCN was issued to the appellants for recovery of the said credit along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant preferred appeals before the Ld. Commissioner (Appeals), who partly allowed the appeals observing that the inputs viz. Safety Vests, Angles/Channels/Panels, Coils & Bar....

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....f Inflammable Liquids & Substances Regulations, 1953 as a precaution against fire accidents. Therefore, the Ld. Commissioner (Appeals) has rightly allowed credit on these items. On the item, namely, Rheobuild 821 and panels, the Ld. Advocate has submitted that it is a synthetic polymer especially designed to impart reoplastic qualities and it is used for construction of structures for holding capital goods Angles and Panels which are used for foundation of the storage tank, and therefore, eligible to credit. She has not pressed the credit relating to Safety Work Vest and Coil and Barbed Tapes. 4. Ld. AR reiterated the findings of the Ld. Commissioner (Appeals) on the items where under the credit was denied. However, on the input on which....