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TMI Blog2000 (10) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order in Appeal passed by the Commissioner (Appeals). 2. Appearing on behalf of the Department the ld. DR submits that the appeal is regarding the denial of Modvat credit on PVC pipes used outside the factory premises for the purposes of drawing water from the well situated at a distance of 200 metres from factory premises. This waster is raw material for manufacturing of aerated wate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit is eligible. He cited the Larger Bench decision in the case of M/s. Vikas Industrial Gas v. CCE, Allahabad - 2000 (118) E.L.T. 257 (Tribunal-LB). In that case the issue was whether Modvat credit under Capital Goods claimed for a pump used for delivering water from the reservoir through the pipelines to the factory located a kilometre away from the factory was not entitled. In their case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition of the word 'factory' under Section 2(e) of the Central Excise Act, 1944. Therefore, we cannot find any other reason to uphold the Revenue appeal, since we find that the use of this subject pipline is extension of the pipelines inside the factory to be used within the premises of the Respondent's factory. We find that the case of Vikas Industrial Gases (supra) has been adequately dist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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