9911796707
TMI Blog2018 (8) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... um products, therefore, it has also nexus with the output services provided by the appellant - credit allowed. AFFF Concentrate - Held that:- The same is used for prevention of accidents by fire or explosion on such premises of Rule 16 of Inflammable Liquids Substance Regulations, 1953. Accordingly, used for provided output service - credit allowed. Rheobuild 821 - Angles and Panels used for structure of storage tanks - Held that:- The Angles and Panels used in the storage tanks, which ultimately used for providing storage and warehousing service, are eligible to credit - The Rheobuild 821 is also used for mixing with cement for construction of structures, hence, admissible to credit - credit allowed. Safety Work Vest - Coil - Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Panels, Coils Barbed Tapes, and Rheobuild 821 are eligible to capital goods, but, AFFF, Industrial Paint/Thinner and Grease are eligible to credit. Both the Revenue and Assessee are in appeal. 3. Ld. Advocate on behalf of the assessee submits that the industrial Paints and Thinners involving total amount of ₹ 09,08,077/- are having protective property and are used for corrosion control of the steel structures such as jetty, underground pipeline etc. The paint as such acts as a physical barrier between the steel structure and corrosive elements, such as atmosphere, water, soil, and these structures are essential for running of the plant. It is their contention that the paint is used for maintenance of the capital goods, hence, el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, on the input on which the Ld. Commissioner (Appeals) has allowed the credit, the Ld. AR for the Revenue submitted that these inputs are since not having nexus with the services provided by the assessee, therefore, not eligible to credit. 5. Heard both sides and perused the records. The Revenue s appeal is directed assailing the impugned order of the Ld. Commissioner (Appeals) for allowing Cenvat credit on inputs, namely, Industrial Paints and Thinners, Greasar and AFFF Concentrate. Explaining the use of the aforesaid items, the appellant has submitted that the industrial paints are used for corrosion control of the steel structures and physical barrier between the steel substrate and corrosive elements such as atmosphere. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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