2026-VIL-361-CESTAT-HYD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Eligibility of Cenvat Credit on Cryogenic Storage Tank, fabrication items, and welding electrodes - Appellant is engaged in the manufacture of industrial gases and also provides taxable services like erection, commissioning service, and supply of tangible goods service – Denial of Cenvat credit on (a) storage tank and (b) inputs used for fabrication, installation, and erection of storage tank - Whether the appellant is eligible to claim Cenvat credit on the cryogenic storage tank used for providing output service – HELD - The appellant is eligible to claim Cenvat credit on the cryogenic storage tank as it is a capital good used for providing output service, i.e., supply of tangible goods. The appellant is not only a manufacturer of industrial gases but also has a service tax registration and is providing taxable services, including the supply of tangible goods. Since the cryogenic storage tank is a capital good and is used for providing output service, it is eligible for Cenvat credit - The appeal is allowed except for the demand on cement and bars used for the foundation and support structure of the storage tank, as these items are specifically excluded under the Cenvat Credit Rules - Whether the appellant is eligible to claim Cenvat credit on the SS coils, sheets, and plates used for fabrication and installation of the storage tank – HELD - The appellant is eligible to claim Cenvat credit on the SS coils, sheets, and plates used for fabrication and installation of the storage tank. The storage tank is a capital good, and the materials used for its fabrication and installation are eligible for Cenvat credit as inputs used for providing output service - Whether the appellant is eligible to claim Cenvat credit on the welding electrodes – HELD - The appellant is eligible to claim Cenvat credit on the welding electrodes, as the issue has been settled by the Supreme Court in the case of Kisan Cooperative Sugar Factory Ltd. v. Commissioner of Central Excise, Meerut – I.
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