2018 (9) TMI 1655

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....) Shri Hari Radhakrishnan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in manufacture RPD palm oil / palmolein oil and palm fatty acid distillate. They were availing the facility of CENVAT credit on inputs, capital goods etc. They availed CENVAT credit of duty paid on inputs like steel HR....

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....teel items for fabrication of storage tanks at site. The storage tanks so manufactured is mentioned as capital goods in definition of CENVAT Credit Rules. Denial of credit on the ground that the impugned storage tanks are embedded to earth after fabrication and has become immovable property is not legally correct. The adjudicating authority has wrongly interpreted the decision in the case of Vanda....