2018 (9) TMI 1655

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..... cate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in manufacture RPD palm oil / palmolein oil and palm fatty acid distillate. They were availing the facility of CENVAT credit on inputs, capital goods etc. They availed CENVAT credit of duty paid on inputs like steel HR coil, steel plates, MS channel, MS pla .....

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..... ks at site. The storage tanks so manufactured is mentioned as capital goods in definition of CENVAT Credit Rules. Denial of credit on the ground that the impugned storage tanks are embedded to earth after fabrication and has become immovable property is not legally correct. The adjudicating authority has wrongly interpreted the decision in the case of Vandana Global Ltd. Vs. Commissioner of Centra .....

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..... sue has been considered in various decisions and in the case of Thiru Arooran Sugars (supra), the Hon'ble High Court of Madras has held that the credit on such items used for manufacture of capital goods is eligible. The decision in Vandana Global (supra) was also referred to by the Hon'ble High Court. Following the said decision, we are of the view that the disallowance of credit is unjustified a .....

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