TMI Blog2005 (12) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... to dispose of this appeal after examining the records and hearing the learned SDR. In the impugned order, the learned Commissioner (Appeals) has relied upon the Hon'ble Supreme Court's judgment in J.K. Cotton Spinning Weaving Mills Co. Ltd v. STO Kanpur reported in 1997 (91) E.L.T. 34 (S.C.), wherein the expression "in the manufacture of goods" was interpreted by the Court and it was held that it should normally encompass the entire process of converting raw material into finished goods. The learned Commissioner (Appeals) has, on this basis, treated the plastic crates as inputs and allowed input duty credit to the assessee, notwithstanding the fact that the assessee had not claimed such relief. In the present appeal, the rationale of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Chapter 85, Chapter 90, Heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Tariff Act, (i) Components, spares and accessories of the goods specified at (i) above, (ii) moulds and dies, (iii) refractories and refractory materials, (iv) tubes and pipes and fitting thereof, (v) pollution control equipment; and (vi) storage tank, used in the factory) of the manufacturers of the final products, but does not include any equipment or appliance used in an office." 5. The 'plastic crates' under consideration are falling under SH 3923.90 of the CETA Schedule and the same are not covered under Sl. No. (i) above. The respondents have no case that these plastic crates are components, spares and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts as material handling equipment can hardly be treated as inputs as the definition of "input" under Rule 2 of the Cenvat Credit Rules, 2001/2002 cannot be extended so as to encompass the goods which are conventionally regarded as capital goods. There is a clear dividing line between the two and this aspect was not a subject matter of J.K. Cotton Spinning and Weaving Mills (supra). This apart, the alternative plea of input duty credit is being raised for the first time before the Tribunal. I have seen the respondents' reply to the show-cause notice and perused their Memorandum of Appeal filed with the Commissioner (Appeals). Neither of them contains the above plea for input duty credit on "plastic crates." 3. Following the above precedent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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