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TMI Blog2017 (3) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the impugned order denying Cenvat Credit on prefabricated construction for cold storage rooms. 2. The brief facts of the case are that the appellant is engaged in manufacturing of pharmaceutical products. To store the pharmaceutical products, they need cold room wherein the drugs are stored at a particular temperature. For fabrication of that cold room, they purchased prefabricated structure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the this Tribunal in the case of CCE Vs. Rane Brake Lining ltd. 2011 (267) ELT 378 (Tri.-Chen). 4. On the other hand Ld. A.R. reiterated the findings of the impugned order. 5. Heard both the sides and consider the submissions. 6. On careful considerations made by both the sides, I find that these prefabricated structures have been used by the appellant for fabrication of cold room which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or appliance used in an office; or (2) for providing output service;" 6.2 By treating "components, spares and accessories of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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