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TMI Blog2017 (1) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... - E/CROSS/20865 & 20866/2015 in E/20128 & 20129/2015 - A/31518-31519/2016 - Dated:- 22-12-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. Nagraj Naik, Deputy Commissioner (AR) for the Appellant. Sh. M. Rajendran, Advocate for the Respondent. [Order Sulekha Beevi, C.S.] The above appeals are filed by the department against the Order-in-Appeal by which the Commissioner (Appeals) allowed the credit availed on MS items. The Commissioner (Appeals) disallowed credit on single leaf door and glazed view panel and also upheld the recovery of the credit availed on these items along with interest. The assessee has filed cross objections putting forward this claim. The parties hereafter are referred to as Assessee and Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms are used in civil construction of the packing room and therefore the credit has been rightly disallowed. 4. Countering these submissions the Ld. Counsel for assessee Sh. M.Rajendran adverted to para 8 of the impugned order and submitted that the Commissioner (Appeals) has analysed the item wise usage of the impugned goods and has rightly allowed credit on MS item. He submitted that the appellant had furnished details of the use of the MS items and the same had been used for fabrication of capital goods namely storage tanks, reservoirs, pipe lines, cooler powers, reactor jackets etc. It was explained by the Ld. Counsel that single leaf door and double glazed view panel were used in the packing unit That they are not part of the civil c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 (276) E.L.T. 376 (TRI.-DEL)]. Humbly following the judicial view, I hold that credit is admissible on this item. c) Aluminium Coils/Rolls and Woven meshes are deployed for use as insulation for pipelines transporting liquids through the processes. It is also stated that when it perishes, it is replaced. Similarly, resin is applied to packing of pipelines at chilling plant to prevent leakages. This renders the impugned items as an inseparable part of the piping system, directly eligible for credit under Rule 2(a)(A)(vi) read with Explanation-2 to Rule 2(k). Furthermore, in terms of the ratio of the Principal bench ruling in L.H. SUGAR FACTORIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT [2010 (251) E.L.T. (TRI.- DEL)] , t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f construction works and these are special requirements for the assessee to prevent contamination. I am not convinced with these arguments put forward on behalf of the appellant. These items are used for packing unit and in my view are specialized civil construction items. In view thereof, I uphold the view taken by the Commissioner (Appeals) disallowing the credit availed on single leaf door and glazed view panel. Another plea of the assessee is to set aside the demand of interest on the irregular credit availed on single leaf door and glazed view panel for the reason that appellant has not utilized it. The appellant has no case that the irregular credit was reversed. Therefore the prayer of appellant to set aside the interest demand on ir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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