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TMI Blog2018 (3) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... o Central Excise duty. They have engaged various contractors for executing different work in their manufacturing premises. The dispute in the present appeals is with reference to eligibility of the appellant-assessee for cenvat credit of duty paid on various items under the category of "inputs/ capital goods" in terms of Cenvat Credit Rules, 2004. 3. This is the second round of litigation. Earlier, when the appeal came up before the Tribunal the matter was remanded to the original Authority vide Final Order No. 52752/2014 dated 30.06.2014. The Tribunal directed the appellant to file a comprehensive reply alongwith supporting documents and thereafter the Adjudicating Authority to examine the matter afresh with reference to eligibility of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that storage tanks which are fabricated using the duty paid HR sheet were immovable assets and are not to be considered as capital goods. Fabrication of capital goods are eligible for credit. Here the storage tanks is not eligible to be considered as capital goods. 6. We have heard both sides and perused the appeal record. 7. On the appeal filed by the assessee-appellant, we note that the various items on which credit was disallowed are as below: (i) Electrical fittings, lights, earthing strip, high mast pole accessories, coils and cables used to light up the plant area & nearby area within the refinery of the appellant. While the original Authority allowed credit on such fittings inside the factory premises. He disallowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g & Weaving Mills Ltd., 2010 (255) E.L.T. 481 (S.C.). The Hon'ble Supreme Court relying on their decision in Jawahar Mills Ltd. applied such user test to determine the eligibility for credit. Applying the said ratio, denial of credit in the present case is not justifiable. (iv) Credit on coal tar tape, bitumen, joists etc. were also disallowed only on the ground that they might have been used in for civil construction work. Ld. Counsel strongly pleaded that these are actually used for coating pipes and ducts connecting various capital machinery used in the manufacture of final product in the refinery. These are part and parcel of capital goods for proper functioning. We find no reason to deny the credit. (v). Substantial portion of cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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