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TMI Blog2007 (3) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) The total credit disallowed is to the tune of Rs. 4,64,88,243/- for the period from June 1996 to December 1996. It was pointed out that in respect of chemicals, viz. petrolite, absorbant, catalyst like phenolin, sodium hydroxide, isopropobnol, the Adjudicating Authority has denied credit on the ground that they are not capital goods. It is the contention of the learned Advocate that the amounts involved in respect of these items viz. 2,96,459/- (Petrolite) and Rs. 3,08,35,881/- (Absorbant catalyst) have already been reversed and this fact is admitted by the earlier 010 at pg. 264 as verified by the Range Superintendent. The total of the above amounts comes to Rs. 3,11,32,340/- Since the reversal had already taken place, the demand of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut - 2000 (116) E.L.T. 258 (Tribunal) (e) Bhoruka Textiles Ltd. v. CCE, Bangalore - 2000 (116) E.L.T. 583 (Tribunal) We agree with the appellant that the credit is not deniable simply for the reason of non-production of triplicate copy. As the original as well as the re-constructed copy have been submitted, the appellants are entitled for the above mentioned credit in view of the cited case-laws. (iv) In respect of Piping material, calibration kit, Aviation warning lamps, instruments, etc. credit to the tune of Rs. 44,16,458 + Rs. 1,56,799/- have been denied. The appellant unit is a refinery. Pipes and Piping materials are the most visible structures of any refinery. We do not find any rationale in denying the credit on piping materials. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following case-law was relied on: (a) Hybrid Electronic Systems P. Ltd. v. CCE, Mumbai-I - 1996 (87) E.L.T. 526 (Tribunal) Moreover Rule 57T(3) allows credit availed on contracts. We agree with the appellants and hold that they are entitled for credit to the tune of Rs. 3,21,785/- availed on the basis of Endorsed copy of GPI and invoices. (vii) In respect of the following amounts, credit has been denied on the ground that the duplicate invoices were not produced. (i) Rs. 2,37,508/- (ii) Rs. 2,28,307/- (iii) Rs. 20,588/- (iv) Rs. 5,888/- (v) Rs. 1,45,000/- It was contended that so long as the goods were received and used, credit cannot be denied on technical grounds. The following case- laws were relied on: (a) Galaxy (FRP) P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that while interpreting Rule 57Q of the Central Excise Rules, 1944 that the language used in the Rule is very liberal and held that 'capital Goods' can be machines, machinery, plant, equipment, tools or appliances. It has also been held that the goods enumerated in Clause (c) need not be used for producing the final product or used in the process of any goods for the manufacture of final products or used for bringing about any change in any substance for the manufacture of final product and the only requirement is that the same should be used in the factory of the manufacturer. For example, Instrumentation is very very essential in the Refinery for measuring the various parameters. The Mobile Analyser system is a specialized motor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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