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2009 (5) TMI 280 - AT - Central ExciseAdmissibility of the following goods to capital goods credit (1) PLC Hardware; (2) CCTV System; (3) Radio Remote Control; (4) Memory Modules; (5) Camera Mount and Monitor Mount; and (6) Furosplit FN syrup and Furosplit FN activator - PLC Hardware; CCTV System; Radio Remote Control are instrumentation materials used in the control system of the plant for monitoring the manufacturing activity; that all the high speed rotating systems are controlled by the PLC Hardware. CCTV system is a remote eye which controls the fuel process. The Radio Remote Control is also used to monitor the manufacturing activity. Memory Module accessories are instrumentation spares used in direct control system. All these items are, therefore, in the nature of components or accessories of the smelter plant which are eligible to credit. - As regards Camera Mount and Monitor Mount, they are used to monitor the whole smelter. Camera/Monitor Mount is part of the CCTV. Therefore, they are to be treated as accessories of the smelter plant and hence eligible to credit. - As regards, Furosplit FN syrup and Furosplit FN activator, these are pasting materials used in the gas cleaning section of the sulphuric acid plant, credit is rightly held to be admissible – Revenue’s appeal rejected
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