2018 (10) TMI 622

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R Per: Ramesh Nair This issue involved in the case is that whether the appellant is entitled for the Cenvat Credit in respect of HR Plates which were used for Fabrication of Storage Tank used for factory of the appellant and Laboratory Furniture. 2. Shri. Vinay Kansara, Ld. Counsel appearing on behalf of the appellant submits that there is no dispute above the fact that the HR Plates were....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....therefore the same was not utilized hence the interest is not chargeable. 5. Shri. L.Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 6. On careful consideration of submission made by both the sides and perusal of records, I find that the Lower Authority denied the credit only on the ground that the HR Plates is not falli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ying of foundation or making of structures for support of capital goods, except of the provision of an taxable service specified in sub-clauses(zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section65 of the Finance Act; (C) Capital goods except when used as parts or components in the manufacture of a final product; (D) Motor vehicles; (E) Any goods, such as food items, g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the final product is not contained in the goods, it will quantify as input. There is no dispute that the HR Plates were used in the factory of the appellant who is the manufactured, plates were used for Fabrication of Storage Tank which is subsequently used for production of final product, therefore, it is not only used in the factory also used in the relation to manufacture of final product. The....