consists of
Racking systems containing G+6 Racking
arrangements. But, these Racking Systems are not
owned by the assessee. Those Racking systems are
taken ... land was taken on
lease or that the third party (Racking Works) provided
Racking systems to the lessee does not help the assessee
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
Petitioner had strongly recommended that IOC should
not use the racking system as the same is not certified
for safe use.
14. It is clear ... system installed by them and also admits that
the system has not yet undergone a safety audit and,
therefore, was a non-certified weak racking
Petitioner had strongly recommended that IOC should
not use the racking system as the same is not certified
for safe use.
14. It is clear ... system installed by them and also admits that
the system has not yet undergone a safety audit and,
therefore, was a non-certified weak racking
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
Manager (Service), M/s Maruti Udyog Limited,
Gurgaon and R.P. System (Rack Pinion System) was replaced under
warranty. On the said date, the vehicle ... Manager (Service), M/s Maruti
Udyog Limited, Gurgaon and R.P. System (Rack Pinion System) was
replaced. The opposite party No. 2 - dealer in para
crank system'. The system uses the available space, efficiently for storage. The storage items can be as designed and racks are usually designed ... order on this very issue, to classification of mobile storage Racks (system) and components on an application filed by the Assistant. collector of Central Excise
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
assembled at the site into what is called "Heavy Duty Rack System". This was during the period June-July 1995. The department issued ... from them in respect of "Rack System" by invoking the extended period of limitation under Section 11A of the Central Excise
Musical System commercially known as stereo or Hi-Fi systems namely : stereo or hi-fi amplifiers and speakers and speaker systems." He submits that ... system commercially known as stereo or hi-fi systems namely : stereo or hi-fi amplifiers and speakers and speaker systems and that the "Rack
