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M/s Gujarat Plybond Versus Commissioner of Central Excise, Customs and Service Tax-Daman

2015 (10) TMI 510 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Whether CENVAT credit will be admissible with respect to lead ingots, used for internal lining of chemical reaction vessels - held that:- CESTAT Delhi relied upon the case law of Union of India vs. Hindustan Zinc Ltd. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN] and Union of India vs. Hindustan Zinc Ltd. [2006 (11) TMI 551 - SUPREME COURT OF INDIA]. M.S. Plates, beam, angles, channels etc. are also not capable of being used directly as component or parts of the machinery fo .....

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10489/2013 - Order No. A/10996 / 2015 - Dated:- 13-7-2015 - Mr. H.K. Thakur, Hon ble Member (Technical),J. For the Appellant : Shri D.K. Trivedi, Advocate For the Respondent : Shri S. Shukla, Authorised Representative ORDER Per: H.K. Thakur This appeal has been filed by the appellant with respect to OIA No. SRP/205/DMN/2012-13 Dated 23.01.2013. Under this OIA first appellate authority has upheld OIO No. VAPI-I/DEMAND (S.TAX)/08/2012-13 Dated 12.09.2012. The issue involved in this appeal is wheth .....

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rned Advocate argued that coating of the vessels is an essential requirement in the manufacture of the chemicals therefore, lead ingots used for coating will be eligible for CENVAT credit. He relied upon the following case laws to argue that his clients are eligible to CENVAT credit:- (i) Birla Corporation Ltd. vs Commissioner of Central Excise, Jaipur-II [2012 (276) E.L.T. 376 (Tri. Del.). (ii) Century Rayon vs Commissioner of Central Excise, Mumbai-III [2004 (175) E.L.T. 120 (Tri. Mumbai) 3. S .....

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(186) E.L.T. 158 (Tri. LB) and Andhra Pradesh High Court Judgement in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. [2012 (278) E.L.T. 167 (AP)]. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether CENVAT credit will be admissible with respect to lead ingots, used for internal lining of chemical reaction vessels. Definition of capital goods given under Rule 2 (a) (A) of Cenvat Credit Rules, 2004 read as follows:- (a) capital goods mean .....

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(vii) storage tank, Used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used is an office. The case of the Revenue that lead ingots are neither components nor spares nor accessories of the capital goods. It is observed lead ingots directly cannot be either capital goods or used as components or spares of the reaction vessels. However, the word accessories are understood to mean anything, which improves the effectiveness of the main arti .....

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e appeals is as to whether M.S. Angles, Channels, Plates etc. used for repair and maintenance of plant and machinery are eligible for Cenvat credit or not. On this issue, we find that Hon ble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. (supra) has held that M.S./S.S. Plates used in the workshop for repair and maintenance of the machinery, which is used for the manufacture of final product are eligible for Cenvat credit. The Government s SLP against this judgment of .....

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India v. Hindustan Zinc Ltd. (supra) and in paras 21 and 22 of the judgment, Hon ble High Court with regard to the Revenue s plea that the Tribunal in the case of Steel Authority of India Ltd. v. C.C.E. reported in 2008 (222) E.L.T. 233 (Tri.) had held that welding electrodes used for repair and maintenance of plant and machinery are not eligible for Cenvat credit and the SLP filed by M/s. SAIL against the Tribunal s order has been dismissed by Hon ble Supreme Court in view of the facts of this .....

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