TMI Blog2017 (1) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ines and tracks for hoists and cranes without which it is not possible to manufacture the final products - credit allowed - appeal allowed - decided in favor of appellant. - E/515/2012 - FINAL ORDER No. 21174/2016 - Dated:- 17-11-2016 - Shri S.S Garg, Judicial Member Mr. S.R. Madhava Murthy, Adv. For the Appellants Mr. N. Jagdish, A.R. - For Respondent ORDER The present a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roposed. The appellant refuted the allegation in the Show-cause Notice and submitted that all the items of goods mentioned in the notice have been used by him as inputs in the fabrication / manufacture of cranes which in turn used in the factory premises for handling materials. Thereafter, the Assistant Commissioner vide his order dated 22/10/2010 confirmed the demand along with interest and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department. He further submitted that assembly lines / tracks which are necessary parts of Hoists and Cranes without which manufacturing operation cannot be taken place in the factory. He also submitted that materials being processed are required to be taken through various stages of operation which are technically planned, so that the final product emerges with the perfection required. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. reiterated the findings in the impugned order. 6. After considering the submissions of both the sides and after going through the judgment cited by the appellant, I am of the considered opinion that the items of goods involved in the present appeal are not supporting structure but they are used for manufacture of assembly lines and tracks for hoists and cranes without which it is not possi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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