namely FRP Grating, Joist, Ladder & Platform
and Angle Channel, Pallet Racking System & Metal Furniture, M S
Cable Tray, Pipe & Handling Equipment ... argued that both Pallet
Racking System & Metal Furniture i.e. heavy duty rack were held to
be inputs and credits were allowed thereof. Likewise
were assembled at the site into what is called Heavy Duty Rack System. This was during the period June-July 1995. The department issued ... duty of Rs.2,12,315/- from them in respect of Rack System by invoking the extended period of limitation under Section
CENVAT Credit on various inputs and capital goods
including ‚Selective Pallet Racking System‛, falling under sub-
heading 73089090 which was used for storing ... proposed to deny the CENVAT Credit availed on these Pallet
Racking System on the ground that the same could not be classified
as 'capital
goods required for installation of mechanized
handling systems and palette racking systems in
mandis and warehouses for food grains, sugar and
horticulture produces ... goods required for installation of
mechanized handling systems and palette racking
systems in mandis and warehouses for food grains,
sugar and horticulture produces
inputs
(i) used to connect the tanks to the DCS (Distributed control system) control room to monitor the activity in the tank;
(ii) OPC tunneller ... further produced certain pictures of mezzanine floor for storage of mobile rack system.
5. Ld. AR relies on the impugned order. He argued that from
CENVAT credit of
central excise duty paid on towers, doors, racks, fall arrestor
system, insulation material etc. as inputs and/or capital goods
as defined ... telecom towers which comprises items like
mast, poles, doors, rack, fall arrestor systems, insulation material, and
outdoor cabinets are attached to the earth being immovable
Kirby Building Systems India Ltd vs Hyderabad-I on 16 September, 2019
(1) Appeal No. ST/3167/2011
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL ... fabricated
building systems, sandwich panel, steel guard rail, steel racking systems,
(2) Appeal No. ST/3167/2011
components and articles of Iron and Steel, under
various processes which amounted to
manufacture. He submits that the racking systems falling under
Page 2 of 6
E/2910/2011
Chapter Sub-heading ... imported by them were only
two components of the whole racking system and the same had to
be used along with other items like horizontal
present case relates to eligibility to take credit on Pallets, storage racks, conveyor system and certain steel tubes, angles and flats used to make steel ... counsel appearing for the appellant submitted that the pallets and storage racks are intended for damage-free, safe storage of raw material, components, semi-finished
appellant are Soho unit Basket, Tandom Box (Slimo
Elite Drawer System), Bottle Rack, Plate Rack with drip Tray, Corena
White S-Carousel unit, Corena White ... Dress holder, Magic corner baskets, Cutlery Basket, Tie
Rack, Dress hanger holder, Trouser rack, Swivel Shoe Rack, Satin
Bowl/Plate Holder etc.
3. According
