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TMI Blog2018 (5) TMI 1763X X X X Extracts X X X X X X X X Extracts X X X X ..... and such storage tanks are an indispensable item in the manufacturing activity. Without such activity of fabrication using the MS plates, MS sheets, HR coils etc. the storage tank cannot be installed within the factory at the required height to be used in the process of manufacture. The Larger Bench of the Tribunal in the case of Commissioner of Central Excise, Meerut Vs. Modi Rubber Ltd. [2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , MS checkered plates, MS sheets, MS channels, HR steel coils etc. It appeared to the department that these goods do not fall within the capital goods and therefore the appellants are not eligible for credit. Show cause notice was issued proposing to demand the wrongly availed credit along with interest as well as for imposing penalties. After due process of law, the original authority confirmed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Vandana Global Ltd. 2010 (253) ELT 440 (Tri. LB) is no longer good law. She submitted that the Hon ble High Court of Madras in the case of Thiru Arooran Sugars reported in 2017 (353) ELT 373 (Mad.) has held the issue in favour of the assessee. The Tribunal vide Final Order No. 40235/2018 dated 29.1.2018 in the appellant s own case as well as in Final Order No. 42922 42923/2017 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturing activity. Without such activity of fabrication using the MS plates, MS sheets, HR coils etc. the storage tank cannot be installed within the factory at the required height to be used in the process of manufacture. The jurisdictional High Court in the case of Thiru Arooran Sugars (supra) had considered the issue and held that the user test evolved by the Hon ble Supreme Court would deter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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