2018 (3) TMI 1954

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....ro Sen, Advocate. For the Respondent : Sri SS Chattopadhyay, Supdt. (A.R.). ORDER Per CJ MATHEW: The appeal is filed by M/s Steel Authority of India Ltd. against orderin- original no.93/Commr./Bol/11 dated 22nd December 2011 of Commissioner of Central Excise, Bolpur which confirmed recovery of CENVAT credit of Rs. 2,53,93,039/- found to have been availed by appellant without eligibilit....

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.... manufacturing. Respondents procured liquid Nitrogen from M/s. Inox Air Products Ltd. and M/s. BOC India Ltd. It is also undisputed that the respondents obtained three special storage tanks from M/s. Inox on rental basis for storage of liquid nitrogen. These special storage tanks are required as liquid nitrogen needs to be stored in specific atmospheric conditions. In the light of this back ground....

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.... value wherein it was held that the same are not includible in the value. In the instant case, if Fixed Facility Charges are not includible in the value of input, then action is required to be taken at the supplier's end and not on the Appellants. When Excise duty is paid and reflected in the invoice, the Appellants are eligible to take credit of the same. There is no dispute regarding payment of ....

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....orrect. In the case before us it is undisputed that the nitrogen storage tank for which the facility charges are collected by the suppliers is in fact used by the respondent for storing liquid nitrogen which is further used in the manufacture of dutiable final products. In any case, the discharge of duty liability and invoice issued in that respect will entitle the respondent to avail Cenvat credi....