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2009 (5) TMI 190 - AT - Central ExciseCredit has been disallowed to the appellants who are manufacturers of industrial and medical gases on (i) Cryogenic thermosiphonic cold converter (ii) Repair Kit (iii) Nuts - (iv) Monal (specialized alloy) (v) Vacuum Pump Oil (vi) Aluminium Bronze and (vii) Indicator, on the ground that these are not covered by the definition of “Capital Goods” under Rule 57Q(1) of the Central Excise Rules, 1944. - ‘Cryogenic thermosiphonic cold converter’ which is a specialized storage container used in the manufacture of gaseous oxygen/nitrogen etc. - contention of the appellants that the Cryogenic thermosiphonic cold converter is an accessory to the Reciprocating pump falling under Chapter 84 and hence covered by S.No. 5 of the Table to Rule 57Q as it stood during the relevant period is to be accepted. We, therefore, hold that the credit is admissible on this item. - Credit is also admissible on ‘Indicator’ which is an instrument providing information regarding liquid oxygen available in the cryogenic converter - we hold that credit is not admissible for the reason that ‘Nuts’ are generic in nature with no specific application answering the description of capital goods or spares, ‘Monal’ and ‘Aluminium Bronze’ which are claimed to be specialized alloys have not been shown to have any nexus with the manufacture of the assessee’s final products. ‘Repair Kit’ also has no role to play in the manufacture of final products and, therefore, credit is not admissible on this item.
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