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2017 (2) TMI 96 - AT - Central ExciseCENVAT credit - whether the Chemical viz. "Sodium Silico Aluminate" which is a "Molecular Sieve" used to extract N-Pharaffin from Kerosene for manufacture of "Linear Alkyl Benzene" (LAB) is an "Input" within the meaning of Rule 57A of the Central Excise Rules, 1944? Held that: - It is clear that during the entire process of manufacture from Kerosene stage to obtaining the Linear Alkyl Benzene (LAB) Sodium Silico Aluminate is indeed used which opts as a major role in the process as catalyst. As contended by the adjudicating authority, by any stretch of imagination it cannot be said this Sodium Silico Aluminate is either any equipment/ appliance/ apparatus of the plant, machinery of the appellant. It is admittedly a chemical and used during the course of manufacture, therefore in our considered view it is an input. Reliance placed in the case of Reliance Industries Ltd. Vs. CCE [2004 (4) TMI 494 - CESTAT, MUMBAI], where the credit on Molecular Sieves is admissible. Extended period of limitation - Held that: - the availment of credit on Molecular Sieves was known to the department, therefore, the demand is hit by limitation also as there is no suppression of fact on the part of the appellant - demand set aside. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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