2018 (3) TMI 748

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..... consider the submissions of the appellant that the storage tank/machinery and their supports are modular and hence not covered by the decision of the Larger Bench in re Vandana Global [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] and that, with the full disclosure in the returns, the show cause notice was issued beyond the period of limitation prescribed under law. Appeal allowed by way of remand .....

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..... cation of storage tanks or its supporting structures while discarding the claim of the appellant that such exclusion did not exist during the relevant period. According to the first appellate authority the amendment which excluded the supporting structures from its ambit vide notification no. 6/2009-CE (NT) dated 7th July 2009 was retrospectively applicable as held by the Larger Bench of the Tribu .....

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..... pport structures were also integral to other machinery used ensuring stability of those capital goods. According to him it was possible to shift the entire machinery along with the supporting structures to any other locations within the factory and, being modular in nature, would not be within the purview of exclusion in rule 2(k) of CENVAT Credit Rules, and thus rendering the decision of the Larg .....

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