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TMI Blog2018 (11) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... B. Balamurugan, AC (AR) for the Respondent ORDER The assessee-appellant is a Government of India Undertaking, engaged in the business of refining of petroleum crude and marketing various petroleum products thereof. The appellant has availed CENVAT Credit on various inputs and capital goods including ‚Selective Pallet Racking System‛, falling under sub-heading 73089090 which was use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Department Representative (DR) appearing for the Revenue. 3. During the course of hearing, Ld. Advocate pointed out that the issue stands covered by the decisions of this very Bench of the Tribunal in the cases of : - * M/s. Gestamp Sungwoo Automotive (Chennai) Pvt. Ltd. Vs. C.C.E., Chennai-IV - 2018 (4) T.M.I. 1227 - CESTAT Chennai; * M/s. Ashok Leyland John Deere Construction Equipment C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibility of CENVAT Credit on plastic crates, which were movable as against a stationed Pallet Racking System. 5.1 I have considered the rival contentions, perused the documents placed on record and have gone through the decisions relied on by the Ld. Advocate. In one of the decisions in the case of M/s. Gestamp Sungwoo Automotive (Chennai) Pvt. Ltd. (supra), the Division Bench of the Chennai Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra - 2009 (235) ELT 636 (Tri. LB). There the Tribunal dealing with plastic crates used for material handling inside the factory allowed the credit on the same." 5.2 Similarly, in the case of M/s. Ashok Leyland John Deere Construction Equipment Co. Pvt. Ltd. (supra), the Revenue had denied the credit on the storage racks holding that they are neither capital goods nor inputs and after considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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