TMI Blog2009 (8) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... CE/JPR-II/2007 dt. 21-6-07 by which the Commissioner (Appeals) upheld the Asstt. Commissioner s order denying capital goods Cenvat credit in respect of two items namely Battery Lead Acid and Ingot White Metal being used by the Appellant in their factory/mine for production of zinc metal. 2. Heard both sides pleaded that Ingot White Metal falling under Chapter Heading 7803 of the Tariff is used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... none of these items are covered by the definition of capital goods or input , that so far as battery lead acid is concerned, the same is used in the vehicles for starting the same and the vehicles are used in the mines of the appellant company for movement of the ore and as such the battery lead acid is not saome thing which is used in or in relation to the manufacture of the finished product. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the capital goods Cenvat credit. 3.2 As regards the Cenvat credit in respect of Battery Lead Acid, I find that the same is used in the battery of the vehicles which are used in the mines for movement of the ore. The acid used in the vehicle batteries cannot be said to be used in or in relation to the manufacture of the finished goods. The Hon ble Supreme Court judgment in the case of Vikram Cem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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