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2007 (1) TMI 182 - HC - Central ExciseCenvat Credit – Input versus capital goods – Catalyst – appellant taken credit on catalyst within the category of capital goods – revenue rejected the same being catalyst is not an eligible capital good falling under heading 3815 - it is very clear that the Tribunal had taken a consistent view that the catalyst is only input and not capital goods as claimed by the assessee. Further, it was also brought to our notice that the Tribunal by order dated 3-7-2003 in assessee’s own case for the earlier period had taken a view that the catalyst is an essential ‘input’ to accelerate the production and also it is a required ‘input’ for manufacture of the final product and hold that the catalyst is only ‘input’ and granted relief to the assessee in appeal E/461/02 – Tribunal’s order upheld.
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