TMI Blog2018 (12) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial question of law is answered in negative - Tribunal was not justified in declining the relief of input tax credit to the appellant of the tax paid on purchase of diesel set for generating power for running the plant and machinery for production of goods, as the same is available in terms of the clarification issued by the department itself - decided in favor of assessee. - VATAP No. 94 of 2012 (O&M) - - - Dated:- 12-7-2018 - Mr Rajesh Bindal And Mr Amit Rawal, JJ. For The Appellant : Mr. Sandeep Goyal, Advocate For The Respondent : Ms. Mamta Singla Talwar, Deputy Advocate General ORDER Rajesh Bindal, J. 1. This order will dispose of six appeals bearing VATAP No. 94 to 99 of 2012, as common is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g provisions of law for the purpose of declining the claim. Entries at Sr. No. 5 (i) and 5 (ii) in Schedule-E of the Haryana Value Added Tax Act, 2003 (for short, 'the Act'), are not applicable in the case in hand. He further submitted that after the appeal of the appellant was decided as the issue was arising in number of cases, M/s Bhaskar Gensets Private Limited sought clarification from the department invoking provisions of Section 56 (3) of the Act on the issue as to whether the diesel generating set is part of the plant and machinery and further as to whether input tax credit of the tax paid on the purchase thereof is available. The same was answered in positive vide letter No. 287-289/ST.1 dated 5.3.2010. In fact, subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of goods manufactured by it was required to meet the deadline to execute the export order. As per the assessment order for the year in question, out of the total turn over of ₹ 20,10,83,705/- exports outside the country were to the tune of ₹ 20,02,89,447/-. The issue is with reference to claim of input tax credit of the tax paid on purchase of diesel generating set, which was being used for the purpose of generation of power, if required, for running the plant and machinery for production of goods. 8. After the appeal of the appellant was decided as the issue was pending in number of cases, clarification was sought by M/s Bhaskar Gensets Private Limited, Gurgaon, from the State by filing application invoking provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme of the Haryana VAT Act and Rules there under provides for availing input tax credit by a manufacturing unit in respect of tax paid on purchases of such diesel generating set and in that respect a diesel generating set is a part of plant and machinery. However, for the purpose of rate of tax in general, a Diesel Generating Set is an unclassified item and attracts VAT @ 12.5%. 9. Subsequent thereto in Suzuki Powertrain India Limited, Gurgaon' s case (supra), even the Tribunal accepted the appeal of the assessee on similar issue and referring to the clarification issued by the department in the case of M/s Bhaskar Gensets Private Limited, Gurgaon, the appeal was accepted and the assessee was held entitled to input tax credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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