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TMI Blog2018 (3) TMI 1842X X X X Extracts X X X X X X X X Extracts X X X X ..... nexus with the output services provided by the appellant. 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. The appellant-assessee has not pressed denial of credit in respect of Safety Work Vest and Coil and Barbed Tapes involving total credit of ₹ 2,271/- and 10,665/-, however, they assailed the order for denial of credit on Rheobuild 821, Angles and Panels used for structure of storage tanks. Appeal allowed in part. - ST/11325/2016, ST/11398/2016 - ORDER No. A/11451/2018 - Dated:- 20-3-2018 - Dr. D. M. Misra, Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, eligible to credit. On the raw material Greaser involving credit of ₹ 2,45,010/-, the Ld. Advocate has submitted that it is a type of industrial lubricant used for lubricating marine loading arms which are part of capital goods for handling and loading of petroleum products, hence, eligible to credit as capital goods. Further, she has subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned 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. Therefore, continuously having nexus in providing the output service. Similarly, industrial lubricants were used for lubricating marine loading arms which are part of capital goods for handling and loading of petroleum products, therefore, it has also nexus with the output services provided by the appellant. Further, in relation to the input, namel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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