TMI Blog2018 (12) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... 845 - CESTAT CHENNAI] and the Tribunal has held that the credit to be eligible - credit allowed - appeal allowed - decided in favor of appellant. - Appeal Nos. E/40790 to 40792/2018 - Final Order Nos. 43075-43077/2018 - Dated:- 11-12-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri Senthil Nathan, Consultant for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld the demand and interest, however, set aside the penalties. Hence these appeals. 2. On behalf of the appellant, ld. consultant Shri Senthil Nathan submitted that the appellant had rightly availed the CENVAT credit on bought out items, though the goods were cleared as accessories / parts of the final products manufactured by the appellant. He adverted to the definition of inputs with effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vietnam. The very same issue has been analyzed in the case of KCP Ltd. (supra) and the Tribunal has held that the credit to be eligible. The decision in the case of Thermax Ltd. Vs. Commissioner of Central Excise, Pune 2016 (337) ELT 456 (Tri. Mum.) was relied by the Tribunal to decide the eligibility of credit. The relevant portion of the order is extracted below:- 5.12 As per the undisput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso appears to be no dispute that the assemblage of goods at the point of export was an omnium gatherum gathered of both self-manufactured and bought out items, all duty paid by the respective manufacturers, which was intended to constitute a complete sugar plant in Vietnam. The show cause notice dated 29.3.1996 at para 2.0, also narrates that the disputed bought out goods were used only for rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Pune 2016 (337) E|LT 456 (Tri. Mum.) wherein it has been held that bought out items used in erection of boilers at customer s site are inputs and cannot be distinguished from inputs used in manufacture of components within the factory, as both have gone into manufacture of final product. 6. Following the said decision in KCP Ltd. (supra), I am of the view that the disall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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