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
defacto complainant entered into an agreement on 29.06.2021 for
supply of rack system and other equipments for the purpose of
super market intended ... almost 9 years. The defacto complainant approached the
petitioner for supplying racking systems and material for his
Hyper market. After having received an amount 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
claim of appellant for utilization of stanchion racks as well as
chute system by respondents/railways fabricated ... appellant
on the ground that fabrication of stanchion racks and chute system
has been undertaken by the appellant with steel etc., supplied by
the respondents
reclaiming cargo from stockpile with shore handling system.
c. Mechanized loading of cargo onto railway wagons/racks for onward
transportation to the steel plants
there were no 'package' systems
declared by the company towards sale of Battery with UPS system.
This despite noticing that "on receipt ... Rack." The ACST concluded that "Batteries and M.S. Rack will
not be the spare parts of the UPS system rather being
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
Satellite positioning system, including position adjusting
thrusters and the fuel storage and supply system therefore in the
satellite. It is this positioning system which ensures ... satellite is in the 'shadow'
(f)Telemetry (racking and control system for the purpose of
ensuring that all the above mentioned systems
