2018 (2) TMI 455

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..... e disallowance of credit on capital goods namely PTFE, Corrugate Hose Pipe, Anyhydrous Therminol  55, Fuel Pil, Additives, Well Glass fitting, Steam Joining sheet, Vee Belt, Epoxy Primer, Gland Packing Jointing Sheet etc. availed during the period August 13 to June 14 on the ground that the same are neither capital goods nor inputs. 2. The appellants are manufacturers of excisable goods fa .....

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..... pital goods but the order was made against them on the ground that usage of goods was  not produced. Thus the order has travelled beyond the scope of show cause notice. The goods belong to the category of spares/parts/accessories of capital goods and are eligible for credit. 4. Shri N.N. Pabhudesai, Ld. Superintendent (AR) appearing on behalf of the revenue reiterated the findings in the imp .....

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..... irect heat to reaction. Seetu NBB 27101980 This is used in Gas Compressors as chilling component. Anhydrous Ammonia 28142000 This is used in Gas Com-pressors to get chilled air / water, which is used in reactor jackets to cool reactions HyMilcy 40 27101980 This is used in Gas Compressors or Reactor Pumps for its lubrication. Lubricant Oil 27101980 This is used in Gas Compressors or .....

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..... aking Jointing Sheet 68129300 Used in Pumps to prevent leaking Dinitration Column and Condensor 70179090 Used as distillation Column PTFE Line 73079990 Used for coating from inside Pipes carrying inputs and intermediate chemicals to preventive corrosion. Steiner Basket Type 84212900 Used for coating from inside Pipes carrying inputs and intermediate chemicals to preventive corrosion. .....

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..... s. CCE, Vadodara 2009 (235) ELT 636 (TRI 'LB) is absolutely applicable to the present case.    8. For the reasons that the subject goods fall within the definition of capital goods being spares/components/accessories of capital goods, I am of the view that the Appellant is eligible for the credit and the demand is not sustainable. I therefore set aside the impugned order and allow .....

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