2023 (1) TMI 387

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....al has been filed by M/s. IDMC LTD. against denial of capital goods Cenvat Credit on steel rack used for storage in the premises of the appellant's factory. 2. Learned Counsel argued that the issue is squarely covered by the decision of Tribunal in the case of Sanghi Industries Ltd. vide Final order No. A/10423-10424/2022 dated 10.05.2022. 3. Learned AR relied on the impugned order. 4. I have c....

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....vailable on record to show that guesthouse is used for any other purpose. In view of this fact, since guesthouse used for operations of factory which has direct nexus with factory which produces excisable goods therefore Cenvat credit is admissible to the appellant on the furnitures used in Guest House of the factory. We also find that in the case of M/s Agarwal Foundries Vs. Commr. of C. Ex., Cus....

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....of Cenvat credit on certain activities which are not at all related to manufacture. The issue before me relates to the period April 2007. According to the definition of 'input' as it existed during the relevant period, inputs used in the factory 'for any other purpose' the credit is admissible. In this case there is no denial of the fact that furniture had been used within the factory. Under the c....

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.... case of M/s. Bayer Indian Sytans Ltd., (supra) relied upon by -LB), the steel rack used for raw material storage were held to be an integral part of the manufacturing activity and hence cenvatable. To the same effect are some other decisions of the Tribunal in the case of (1) M/s. Welspun India Ltd. Vs Commissioner of Central Excise, Daman reported in 2013 (296) E.L.T. 122 (Tri. -Ahmd.); (ii) M/s....