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2018 (4) TMI 1227 - CESTAT CHENNAICENVAT credit - capital goods - Pallets, storage racks, conveyor system and certain steel tubes, angles and flats used to make steel cover of welding area for safety - Held that: - the pallets and storage racks are essential items for safekeeping and further use of raw materials, components and semi-finished goods or finished goods before they are either processed or cleared out of factory. These can be considered as essential items involved in the manufacturing process - credit allowed. Conveyor belts - Held that: - conveyor belts are essential in the manufacturing process - it is the use of the product which will determine the eligibility rather than the nature of the product as it enters the factory. It is nobody's case that the conveyor belt is not connected to manufacturing process - credit allowed. Steel tubes, angles and flats - Held that: - the steel tubes, angles and flats on which credit was availed were used to create a steel cover around welding machine for industrial safety. The operation of welding machine is connected to such safety measure - credit allowed. Appeal allowed - decided in favor of appellant.
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