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2011 (9) TMI 861 - CESTAT CHENNAIDenial of CENVAT Credit - Claim of steel doors as Pollution Control Board - Held that:- Steel doors cannot be considered as an input for medicines, when such doors are used in the store rooms where medicines are stored and have no role in the manufacturing process. I also find that the claim before the Tribunal that steel doors should be considered as a Pollution Control Device is not at all sound. Firstly, the Pollution Control Devices are listed under the inclusive definition of “Capital Goods”. Schedule ‘M’ to the Drugs and Cosmetic Rules, 1945, which deals with good manufacturing practices and requirement of premises etc., for pharmaceutical products stipulates that in aseptic areas, doors should be of non-shedding material, wooden doors shall not be used. It also states that doors should be made preferably of aluminium or steel material. The same rule also requires walls to be flat, furniture to be smooth and washable etc. Such stipulations do not make steel doors, a pollution control equipment, which has a different connotation. Hence, I am of the opinion that the appellants have not made out a case for availing credit on steel doors either as inputs or as capital goods - Decided against assessee.
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