TMI Blog2010 (10) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... or something of greater or primary importance which assists in operating or controlling or may serve as aid to a accessory - Hence, these items are qualified as accessories of capital goods and the same are entitled for input credit. Held that: the finding of the lower appellate authority that the impugned goods are accessories to a group of machineries is correct - Hence,do not find any reason to interfere with the impugned order - The appeal field by the Revenue is rejected. - E/3278/2007 - 1200/2010-SM(BR)(PB), - Dated:- 28-10-2010 - Shri Ashok Jindal, JJ REPRESENTED BY : Shri Anil Khanna, SDR, for the Appellant. Shri L.P. Asthana, Advocate, for the Respondent. [Order]. - The Revenue has filed this appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coming into existence when affixed or fabricated into structure and becoming immovable in character and not capable of being marketed cannot be regarded as goods eligible to excise duty. He also relied upon the decision of the Apex Court in the case of Quality Steel Tubes Pvt. Ltd. v. CCE, UP reported in 1995 (75) E.L.T. 17 (S.C.). Further he relied upon the decision of the Larger Bench of this Tribunal in the case of Vandana Global Ltd. v. CCE, Raipur reported in 2010 (253) E.L.T. 440 (Tri. - LB). He finally relied upon the decision of the Hon ble Karnataka High Court in the case of Thungabhadra Steel Products Ltd. v. Union of India reported in 1998 (98) E.L.T. 334 (Kar.). 4. On the other hand, Shri L.P. Asthana, learned Advocate appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 2(a) of Cenvat Credit Rules, 2004 components, spares and accessories of the goods specified at (i) and (ii) are entitled for cenvat credit. The lower appellate authority has allowed cenvat credit holding that the impugned items are accessories. 7.1 Whether these items are accessories or not it is to be examined by the user test as explained by the respondents that the impugned goods are used for transmission of electricity to a group of machines, such as the circuit breaker, disc insulator, lightening arrester, current transformer, potential transformer, incomer/outgoing feeder control panel and relay bus P.P. panel, transformer control panel and relay panel, multifunctional meter and busducts. 7.2 These electrical items ..... X X X X Extracts X X X X X X X X Extracts X X X X
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