2017 (8) TMI 990

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..... ed for increasing the strength of Storage Tanks. Therefore, I hold that they were used in relation to the manufacture of capital goods and therefore as per definition of inputs and capital goods they were eligible for Cenvat credit - Appeal allowed - decided in favor of the assessee. - E/1140/2011-EX(SM) - Final Order No. A/70104/2017-SM(BR) - Dated:- 6-1-2017 - Shri Anil G. Shakkarwar, M .....

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..... id on said goods was not admissible to the appellants. The appellants issued with a show cause notice No. V (30) Dem/Adj./Fzd/204/2008/1036, dated 27-2-2009 proposing to disallow the said Cenvat credit. The appellant submitted before the Original Authority that as per Explanation 2 to definition of inputs under Rule 2(k) of Cenvat Credit Rules, 2004, the goods used in the manufacture of capital go .....

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..... /2011, dated 31-1-2011 wherein the ld. Commissioner (Appeals) upheld the Order-in-Original. Aggrieved by the said Order-in-Appeal appellant is before this Tribunal. 3. Heard the ld. Counsel for the appellant who has taken me through the definition of inputs and capital goods and the Installation Certificate dated 5-6-2010 available at Page 74 of the Appeal Paper Book and contended that it was c .....

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