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TMI Blog2013 (11) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... o Storage Tanks and structures - This has gone to laying down of storage tank in their factory – for Cenvat Credit on pipes and fittings following Commr.of Central Excise, Chennai Vs. Pepsico India Holdings Ltd. [2000 (10) TMI 122 - CEGAT, CHENNAI] – relying upon Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] – for demand of Cenvat Credit related to structural, pre-deposit is directed for normal period of limitation – assesse directed to submit Rupees One Crore as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No.-448/2011 - ORDER NO- SO-71214/2013 - Dated:- 11-9-2013 - DR.D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant : Sri Naresh T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice, they have made a categorical submission that the said goods viz. Angles, Channels, Beams, Joist etc. on which they have availed credit, were used as structural. Thus there is no question of application of Bandana Globals case. He has referred to the judgment of Hon ble Bombay High Court whereby the Hon ble Bombay High Court in the case of Ambuja Cement Ltd. Vs. Commr. of Central Excise Service Tax reported in 2013 (292) ELT 20 (Bom.) has sent back the case to the Tribunal after dispensing with the pre-deposit directed by the Tribunal. The Ld. Advocate further submitted that the applicant has incurred an accumulated loss of Rs.2,800 crores approx. in relation to their unit at Orissa. Any direction for pre deposit would caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egarding the exact quantity of the inputs that has been used as structures, regarding the exact quantity of inputs on Angles, Channels, Beams , Joist etc. that has gone in the manufacture of structural in the factory, the Ld. Special Counsel has submitted that on the basis of the report that Rs.9.7 Crores of Cenvat Credit involved on such Angles, Channels, Joist, Beams etc. is around Rs.9.72 Crores. The Ld. Special Counsel further has fairly accepted that the said amount has been calculated on the basis of Annexure-II to the show cause notice. It may not be tentative figure. 4. In his rejoinder, the Ld. Advocate for the applicant has submitted that the total Cenvat credit availed on the storage tank is around Rs.17.7 Crores from which it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of storage tank in their factory. Regarding the issue of availability of Cenvat Credit on pipes and fittings, we find that the same is prima facie a judgment in Pepsico India Holdings Ltd. (supra) on the issue of availability of Cenvat Credit on various input services. The Ld. Advocate submitted that most of the cases are covered by various decision of this Tribunal for example Tour Operator Services, Commissioning services, Engineering and Consultancy service etc. We also take note of the fact that this Tribunal had observed that where there is a demand of Cenvat Credit relating to structural, interpretation of the facts laid down in M/s. Bandana Global s case, pre-deposit is directed for normal period of limitation. However, keeping in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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