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TMI Blog2013 (12) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... 26-2-2013 - Pradip Kumar Das And Mathew John , JJ. For the Appellant : Ms Radhika Chandrasekhar, Adv. For the Respondent : Shri KSVV Prasad, SDR PER : Pradip Kumar Das The applicant is engaged in the manufacture of Caustic Soda Lye' and Ethylene-dichloride' in their factory. The applicant availed CENVAT credit on inputs, capital goods and input services. CENVAT credit was denied on the Ethylene unloading arm and its pipes and hoses on the ground that these items were installed in registered premises located outside the factory. Hence, the Commissioner confirmed the amount of Rs.97,42,868/- under Rule 14 of the CENVAT Credit Rules, 2004 read with proviso to Section 11A(1) of the Central Excise Act, 1944, interest under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gally required under the Central Excise Law. In the instant case, the main contention of the learned counsel for the applicant is that the jetty and the pipelines that connect the factory on shore with jetty are integral part of the factory, which also comes within the purview of the definition of 'Factory', under the Central Excise Act, 1944. She also relied on the decision of the Hon'ble Supreme Court in the case of Vikram Cement Vs Commissioner of Central Excise, Indore reported in 2006 (197) E.L.T.145 (S.C.) held that capital goods used in mines are eligible for credit, if the mines are captive mines. 3. The learned authorised representative for the Revenue drew the attention of the Bench to the definition of "Capital Goods" under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on registered factory premises. The learned counsel for the applicant submits that in respect of the use of jetty, licence was obtained from the Port authorities. However, the registration of the jetty by the Central Excise authority is subjudice before Tribunal. The point of dispute is whether the jetty and the pipelines that connect the factory on shore would be treated as an integral part of the factory or not. We find that in this context both sides have submitted several decisions to prove their point. There is some force in the submission of the learned counsel that the 'pipelines' are owned by the applicant and further, the applicant obtained the licence from the Port authorities for use of the jetty to transport their raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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