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TMI Blog2016 (4) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal, the appellant is admissible for Cenvat credit. - Decided against the revenue - Appeal No. E/75160/2014 - Order No. FO/A/75268/2016 - Dated:- 11-4-2016 - Shri H. K. Thakur, Member (Technical) For the Petitioner : Sri S. S. Chatterjee, Supt. (AR) For the Respondent : Adjournment request ORDER Per Sri H. K. Thakur 1. This Appeal has been filed by the Revenue against Order-in-Appeal No.102/BOL/2013 dated 06.11.2013 passed by the Commissioner of Central Excise (Appeals-III), Kolkata as First Appellate Authority. 2. None appeared on behalf of the Respondent and an adjournment request was received. 3. Sri S.S.Chatterjee, Supt.(AR) appearing on behalf of the Revenue submitted that the Appellant has used inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used - (1) In the factory of the manufacturer of the final products, but does not include any equipment of appliance used in an office; or (2) For providing output service. 7. A perusal of the aforesaid provision makes it very clear though storage tanks may be immovable property and the pollution control equipment are included within the definition of capital goods , input as defined in Rule 2(k) makes it clear that input includes in goods used in the manufacture of capital goods which are further used in the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty paid on such cement and steel. Therefore, there is no ambiguity in any of these provisions. When once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty paid could be utilized as a cenvat credit by the assessee notwithstanding the fact that the storage tank is an immovable property. Therefore, the appellate authority committed a serious error firstly in holding that the storage tank is an immovable property and secondly, on the ground that it cannot be bought and sold in the market, the criteria which is totally unwarranted under the circumstances. Therefore, the Tribunal was justified in setting-aside the said order and holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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