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M/s. Hitachi Life and Solution India Limited Versus Commissioner of Central Excise & S.T., Ahmedabad

2015 (10) TMI 282 - CESTAT AHMEDABAD

Denial of CENVAT Credit - whether CENVAT credit of duty paid on Trolleys, used in the assembly line of ACs, is admissible to the appellant or not - Held that:- Trolleys, for which cenvat credit is taken, are used by the appellant for carrying material from one part of the assembly line to another part of the assembly line or the place to and from where assembly of goods is taking place. It has been held by the Larger Bench in the case of Banco Products (India) Limited vs. CCE, Vadodara (2009 (2) .....

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issue in this case relied upon by the Revenue was cenvat credit of duty paid on steel plates and M.S. Channels used for fabrication of Chimney. The facts involved in that case were different and, therefore, it was not be proper on the part of the first appellate authority to distinguish the Larger Bench judgment in the case of Banco Products (India) Limited vs. CCE, Vadodara (supra) as the facts and nature of equipment involved in the present proceedings are similar. Therefore, cenvat credit is .....

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ued that the issue involved in this proceedings is admissibility of CENVAT credit on the Trolleys falling under Chapter 87 of the Central Excise Tariff Act, 1985 which are used for carrying components from one part of the assembly line of the AC to another part of the assembly line. Learned Advocate argued that Trolleys used in the assembly line are essential part of the manufacturing activity and CENVAT credit will be admissible in view of the Larger Bench decision in the case of Banco Products .....

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se law of PKPN Shipping Mills (P) Limited [2015 (316) ELT A160 (Mad.)]. It was his case that the Madras High Court relying upon the Larger Bench judgment in the case of Banco Products (India) Limited vs. CCE, Vadodara (supra), held that CENVAT credit of duty paid on Plastic Crates is admissible. 3. Shri T.K. Sikdar (AR) appearing on behalf of the Revenue argued that Trolleys used by the appellant for carrying components in the assembly line of the ACs are classifiable under Chapter 87 of Central .....

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t of duty paid on Trolleys, used in the assembly line of ACs, is admissible to the appellant or not. There is no dispute on the fact that the Trolleys, for which cenvat credit is taken, are used by the appellant for carrying material from one part of the assembly line to another part of the assembly line or the place to and from where assembly of goods is taking place. It has been held by the Larger Bench in the case of Banco Products (India) Limited vs. CCE, Vadodara (supra) that credit of Plas .....

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to whether the plastic crates can be considered as accessories of the machine falling under Sr. No. (i). For that, we need to understand the meaning of accessory. By referring to the various decisions, it stand strongly argued before us that an accessory means something which contributes in a sub-ordinate degree to attain the general result or effect and if added merely to the convenience or effectiveness of the machine, it would be an accessory. 6 to 23. 24. We fully agree with the above judgme .....

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