2017 (6) TMI 1279

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....tion 35G of the Central Excise Act, 1944 raises the following substantial questions of law. (i)       "In the facts and circumstances of the case, whether the orders of the Hon'ble Tribunal (CESTAT) in upholding the credit on MS items/steel items used for repair and maintenance of storage tanks, when the said items do not come within the definition of input, vide Ru....

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....yderabad, in Appeal No. E/22737/2014. The issue is whether the respondent company is entitled to input credit on MS items (HR plates/sheets) used for repair and maintenance of storage tanks wherein petroleum products are stored. 3. The Commissioner of Customs and Central Excise, Visakhapatnam-I Commissionerate, vide his Order-in-Original No. VIZ-CEX-001-ADC-137-12 dated 25-10-2012, dismissed....

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....Tribunal opined that as the product manufactured has to be stored in metallic tanks kept under the earth and such tanks have to be periodically repaired and maintained to prevent seepage, repair and maintenance thereof can be said to be an integral part of the manufacturing process carried out by the respondent company. The Tribunal accordingly upheld the finding of the Commissioner (Appeals) that....