2018 (5) TMI 1763

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....maniam, AC (AR) for the Respondent ORDER The appellants are engaged in manufacture of denatured ethyl alcohol and are availing facility of CENVAT credit on central excise duty paid on inputs, capital goods and service tax paid on input services. On perusal of records, it was observed that for the period April 2004 to June 2008, the appellant had availed credit of duties paid on MS Plates, MS....

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....se of items for fabrication of storage tank, the tank cannot be installed within the premises of the factory so as to be used in the manufacturing process. That the authorities below have disallowed the credit alleging that after fabrication and fixing to the earth, the storage tank becomes an immovable property and therefore the credit is not eligible. The said decision of the Larger Bench in the....

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.... Meerut Vs. Modi Rubber Ltd. - 2000 (119) ELT 197 (Tri. LB) has held that if the appellants are eligible for credit either under capital goods or inputs, the credit has to be allowed. The impugned items in the present appeal were used for fabrication of storage tank. The appellants are engaged in manufacture of denatured ethyl alcohol and such storage tanks are an indispensable item in the manufac....