TMI Blog2016 (11) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... Ceiling panel, the services availed was to make the environment dust-free, which is one of the requirement of the Factories Act, 1948. Therefore, denial of the Cenvat credit of the tax paid is uncalled for. Gauges rack - Tools rack - Trolley - Held that: - it is probably considered by the adjudicating authority as not capital goods. These Gauges Racks are purchased for the purpose of storage an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture for which there should not be denial of the Cenvat credit for the justification shown as under :- (a) Exposy Coating 39073010 Floor coating or Floor Material : This had been applied in the production area to reduce dirt level to ensure conducive room condition so that the components can be produced with quality. Floor Coating keeps the campus dirt-free as otherwise oily substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturing activity thus enabling hassle-free manufacture of final goods. (e) Trolley 73101090 : These items are used to move the semi-finished goods from one machine to another machine to another for further processing, which are essential fitments in the manufacture of final products. 2. While appellant claims the Cenvat credit, Revenue opposes the same on the ground that there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case and that is not unreasonable. Similar is the reason for items at (d) and (e) above. 4. Above decision has been taken to grant Cenvat credit to the appellant considering that the word include is used in the statutory definition generally to enlarge the scope and meaning of the words used in law without restriction as has been held by the Apex Court in the case of Ramala Sahkari Chini Mil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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