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
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
reason that computer software, generator, electric
installation and Pallet Racking System do not qualify as Plant
& Machinery.
5. That having regard to the facts
Power Distribution System. The assessee was importing UPS and DC rectifiers
from its associated enterprises and also UPS and DC systems / racks from
unrelated parties ... make final configured system of
saleable in the market. The assessee had included the cost of such batteries
and racks and other accessories and components
production
area flooring, with specific floor strengths,
epoxy flooring, Dock Shelter, Racking System,
custom made structure for labour quarters etc and a
whole
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
whereas the office equipments
consisted of heating ventilation & air conditioning system,
steel racks for keeping the raw and packing materials, copier
machine
fire including interiors, ceilings, wood and granite, floorings, wooden racks, computers, sounds systems, other lights, LCDs, electric fittings, fixtures, TV books of accounts and other
Part II, III and
IV) and nowhere any reference of draw up rack-mounted type
meters have been referred. Even the amendment carried ... State of
Bihar to plan, develop, operate and maintain the power system in
the State in the most efficient reliable economic and secure manner
years, not only disables
the farmer from paying this racked rent, but from paying the
reasonable rent which he might otherwise have ... produce of this kind, that this
class of people are in this system peculiarly distinguished by the
honourable appellation of the productive class. Their original
