TMI Blog2018 (12) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of manufacture. In the given circumstances, disputed goods are used in relation to the manufacture of final product of the appellant and accordingly, very well qualify aforesaid definition of input and thus are eligible for availment of credit. The adjudicating authorities below have passed the orders in sheer ignorance of the amendment in the definition of input. Their order is therefore not sustainable - appeal allowed - decided in favor of appellant. - Excise Appeal No. E/52967/2018-EX [SM] - Final ORDER NO. 53339/2018 - Dated:- 28-11-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Sukriti Das, Advocates Present for the Respondent: Ms. Tamanna Alam, D.R. ORDER PER: RACHNA GUPTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Dumpers are eligible for credit under the category of capital goods as defined in Rule 2 (a) of the CCR. Therefore lubricant used therein, also becomes the credit as being used in or in relation to the manufacture of the final product. The credit has wrongly been denied. Order accordingly is prayed to be set aside. Appeal is prayed to be allowed. Ld. Counsel has placed reliance upon the following case laws:- 1. Aditya Cement v. CCE, Jaipur-II- 2017 (3460 elt 300 (Tri-Delhi) 2. Mangalam Cement Ltd. v. CCE, Jaipur-I 2017 (7) TMI 52-CESTAT New Delhi 3. CCE, CCG ST, Delhi-III v. Bhatmaputra Infrastructure Ltd., - 2018 (7) TMI 438-CESTAT, New Delhi 4. CCE, Bhopal v. Hindustan Copper Ltd., - 2016-TIOL-2671-CESTAT-De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol; (B) any goods used for (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of any taxable service specified in sub-clauses (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act; (c) capital goods except when used as parts or components in the manufacture of a final product; (d) motor vehicles; (e) any goods, such as food items, goods used in a guesthouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a ropeway, but relying upon the said decision, this Tribunal in the case of Jaypee Bela Plant v. CCE, Bhopal reported in 2007 (219) ELT 357 has considered dumpers to have been used for the same purpose as the ropeways were used in J.K. Udypur Udyog Ltd. (supra) case. 7. Though the ld. DR has emphasized that the definition of input the exclusion clause thereof includes lubricating oil, greases, cutting oil etc., but this is a fact apparent that this inclusion to the subsequent part of the definition of input excluding light diesel oil, high speed diesel oil etc. has already been amended w.e.f. 1st April, 2011. Subsequent thereof the para as has been relied upon by the adjudicating authorities for denying the credit to the appellant st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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