9911796707
TMI Blog2018 (3) TMI 1842X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 to 2010-2011 on various inputs. Alleging that the inputs, namely, AFFF Concentrate, Industrial Paint/Thinner/Primer and Grease, Safety Vests, Angles, Channels, Coils and Barbed Tapes, Rheoduild 821 etc., do not fall within the definition of inputs prescribed under Rule 2 (k) of CCR, 2004, SCN was issued to the appellants for recovery of the said credit along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant preferred appeals before the Ld. Commissioner (Appeals), who partly allowed the appeals observing that the inputs viz. Safety Vests, Angles/Channels/Panels, Coils & Barbed Tapes, and Rheobuild 821 are eligible to capital goods, but, AFFF, Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e accidents. Therefore, the Ld. Commissioner (Appeals) has rightly allowed credit on these items. On the item, namely, Rheobuild 821 and panels, the Ld. Advocate has submitted that it is a synthetic polymer especially designed to impart reoplastic qualities and it is used for construction of structures for holding capital goods Angles and Panels which are used for foundation of the storage tank, and therefore, eligible to credit. She has not pressed the credit relating to Safety Work Vest and Coil and Barbed Tapes. 4. Ld. AR reiterated the findings of the Ld. Commissioner (Appeals) on the items whereunder the credit was denied. However, on the input on which the Ld. Commissioner (Appeals) has allowed the credit, the Ld. AR for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee has not pressed denial of credit in respect of Safety Work Vest and Coil and Barbed Tapes involving total credit of Rs. 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. 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. In the result, out of the total credit of Rs. 85,762/- denied to the appellant in the impugned order, they are eligible to avail credit of Rs. 47,851/-, 25,691/- and Rs. 9,344/- as discussed above. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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