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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 ..... of cold room which is classifiable under Chapter 84 of the Central Excise Tariff Act - reliance placed on the decision of the CCE Vs. Rane Brake Lining Ltd. [2011 (2) TMI 415 - CESTAT, CHENNAI] - appellant is entitle to avail the Cenvat Credit as these prefabricated structures have been used by the appellant for fabrication of cold room which is a capital goods - appeal allowed - decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to be denied to the appellants on the premise that the said prefabricated structure are not capital goods as same are classifiable under Chapter 39 of Central Excise Tariff Act, 1985. In these set of facts, the proceedings were initiated against the appellant and the Cenvat Credit was denied. Aggrieved from said order, the appellant is before me. 3. The Ld. Counsel for the appellants submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying on the decision of the CCE Vs. Rane Brake Lining Ltd. (supra) wherein this Tribunal has observed as under:- 6.1 I have carefully considered the submissions from both sides and perused the records. Rule 2(a) of the CENVAT Credit Rules, 2004 defines capital goods as follows :- capital goods means :- (A) the following goods, namely :- (i) all goods falling under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en to the term capital goods stands substantially extended. In the present case, it is not in dispute that the cold storage plant was actually fabricated by the respondents in their factory and that the said storage plant falls under Chapter 84 of the Central Excise Tariff Act. There is no restriction that components, spares and accessories referred to in sub-item (iii) should fall under any par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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