2015 (5) TMI 737

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..... B S V Murthy: The CENVAT Credit of Rs. 41,51,419/- availed during the period from July 2009 to April 2010 has been denied and demanded with interest and penalty also has been imposed. Credit has been availed on steel and cement used in construction of Packing Plant and Storage Sylos. Learned counsel submits that an amount of Rs. 24,27,751/- with interest has been paid and this amount is attribut .....

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..... nd other items are used in the construction of factory shed, building or laying of foundation, the duty paid on such items the assessee would not be entitled to cenvat credit. Similarly, though the assessee is entitled to cenvat credit of cement and steel used in the manufacture of capital goods viz., storage tank, if any structure for support of capital goods is constructed and steel and cement i .....

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..... de the said order and holding that the assessee is entitled to the benefit." From the observations of the Hon'ble High Court, prima facie we find that the appellant is eligible for the benefit. 2. Learned A.R. would rely on the decision in the case of Vikram Cement Vs CCE Indore [2005(187)ELT 145 (SC)]. We find that this decision was rendered for a period when storage tank was not part of th .....

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