TMI Blog2016 (11) TMI 1550X X X X Extracts X X X X X X X X Extracts X X X X ..... e of excisable goods. These are part and parcel of the manufacturing process. They are vehicles which cannot be used anywhere outside the factory. They are not vehicles which can be plied on public highways. They are not vehicles which can be registered under the Motor Vehicles Act. Therefore, they are the essentially plant and machinery. Appeal dismissed. - Tax Case No. 27 of 2016 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ylinder to gas boosting station of hot blast furnace. This contraption is also used to carry lime to pig casting machines and water treatment plant. The trailer assembly for oil storage tank is used so that the oil tank can be taken wherever it is required and the transformer oil can be injected in the machinery. All these items are integrally connected to the manufacture of excisable goods. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnace formed integral part of process of manufacturing and hence even the railway track was capital goods, on which assessee was entitled to take credit of duty paid by them. 3. It is indeed surprising that the Commissioner of Central Excise, Customs Service Tax, Raipur who was the party to the writ appeal in the Supreme Court even after the judgment passed by the Apex Court has filed the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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