2018 (10) TMI 622

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....olved 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 used in the Fabrication of Storage Tank ....

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.... 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 falling under the category of input. In this regard I ....

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....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, goods used in a guesthouse, residential colony, club or a recr....

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....fy 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. Therefore, HR Plates clearly qualified as inputs in terms of Rule 2....