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TMI Blog2008 (9) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri V.R. Gyaneshwar, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 6/2005(G)-C.E., dated 19-8-2005, passed by the Commissioner of Customs and Central Excise (Appeals), Guntur. 2. Shri Venkateswara Rao, learned Advocate appeared for the appellants and Shri V.R. Gyaneshwar, learned JDR, appeared for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of show cause notice within a period of one year. Therefore there is no suppression of facts in the matter. Further the learned Advocate argued on merit also. He relied on the following case saws wherein it was held that the items on which credit is taken and which are used for assembling immovable property are rightly entitled for the Cenvat credit and the denial of credit is not justified. (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, except sight diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture. In the present case, the inputs namely, steel rods are used in the fabrication of molasses storage tanks which are definitely needed for the manufacture of excisable goods in the sugar factory. There is no doubt regarding the fact that storage tanks are capital goods. Hence materials which are used in the fabrication of the molasses storage tanks are definitely inputs and are entitled for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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