TMI Blog2018 (2) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable to the present case, where it was held that crates used for transportation of finished goods in to bonded store room, are eligible for credit as input. The subject goods fall within the definition of capital goods being spares/components/accessories of capital goods - credit allowed - appeal allowed - decided in favor of appellant. - E/85654/16 - A/91829/2017 - Dated:- 22-9-2017 - Shri Ramesh Nair, Member (Judicial) For Appellant: Shri R.C. Saxena, Advocate For respondent: Shri N.N. Prabhudesai, Supdt. (A.R) The Appellant is aggrieved by the disallowance of credit on capital goods namely PTFE, Corrugate Hose Pipe, Anyhydrous Therminol 55, Fuel Pil, Additives, Well Glass fitting, Steam Joining sheet, Vee Bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods and therefore, are not eligible for credit. 5. I heard both sides. 6. The definition of capital goods includes spares/components/ accessories of capital goods specified under Chapter 82, 84, 85 or 90 of Central Excise Tariff Act, 1985. I find that the Appellant in their reply itself had produced the details of the impugned goods as well as the usage of these items in capital goods/machinery within the factory, which is as under : Item SH No. Use Therminol-55 38170019 This is used in Thermopack to get hot oil to circulate in reactor jackets to transfer indirect heat to reaction. Enklo-320 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inpu ts and intermediate chemicals for reaction. Vee Belt 40103999 Used in Blowers Agitators as its components Gland Packing 59119090 Used in Pumps to prevent leaking Style Packing 68123900 Used in Pumps to prevent leaking Spitman Packing 68129300 Used in Pumps to prevent leaking Spitman Compressed 68129300 Used in Pumps to prevent leaking Jointing Sheet 68129300 Used in Pumps to prevent leaking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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