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2015 (11) TMI 453 - CESTAT NEW DELHI

2015 (11) TMI 453 - CESTAT NEW DELHI - TMI - Availment of CENVAT Credit - Capital goods - Held that:- Jumbo electric /battery operated platform truck, hot metal transport vehicle, trailer assembly and ladle transfer car are specially designed for operational use inside the appellant's factory. These items are part of overall machinery system critically contributing to manufacture of final product - are not transfer vehicles or trucks for common public transport of goods. As admitted in the proce .....

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l goods. - all these equipments are correctly be considered as accessories to various capital goods involved in the manufacture of final products as they are integrally connected in the process of manufacture. Accordingly, we hold that the denial of cenvat credit for these items is not sustainable - Decided in favour of assessee. - Excise Appeal No. 3104 of 2006 - FINAL ORDER NO. 52994 /2015-EX(DB) - Dated:- 9-9-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Appellant : S .....

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, as they are vehicles and they are also not any inputs. Learned Commissioner (Appeals) concluded that on harmonious reading of both the definitions of inputs as well as that of capital goods, the goods which are used for transportation of material would not get covered for credit eligibility. Aggrieved by the said order, the appellant is before us. 3. The appellant pleaded that they are an integrated steel plant equipped with rotary kiln, blast furnace, arc furnace, Central plant casting machin .....

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oducts directly or indirectly. 4. During the arguments the learned Counsel for the appellant explaining the role played by the impugned goods in the overall operation of their plant. The jumbo electric /battery operated platform truck is special kind of item to carry nitrogen cylinder to gas boosting station of hot blast furnace and the lime to pig casting machines and water treatment plant. Hot metal transport vehicle is not a vehicle running on the public road. The Hot metal produced in blast .....

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metal is tapped into the ladle which is placed on a car. The car travels on monorail and molten metal is again tapped into ladle refining furnace where alloys are mixed with the molten metal before sending for casting. He further relied on Tribunal's decision in the case of Tata Steel Ltd. [2012 (282) ELT 459 (Tri-Kolkata)] and Bhusan Steel Ltd. [2012 (286) ELT 745 (Tri-Kol) and Hon'ble Apex Court decision in the case of Rajasthan State Chemical Works [1991 (55) ELT444 (SC)]. 5. Learned .....

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pose. 7. We find that jumbo electric /battery operated platform truck, hot metal transport vehicle, trailer assembly and ladle transfer car are specially designed for operational use inside the appellant's factory. These items are part of overall machinery system critically contributing to manufacture of final product. 8. They are not transfer vehicles or trucks for common public transport of goods. As admitted in the proceedings, they are specially designed for industrial purpose and the op .....

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