Custom, Excise & Service Tax Tribunal
M/S Indian Aluminium Co. Ltd vs Commr. Of Central Excise, Ranchi on 7 October, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, EAST REGIONAL BENCH : KOLKATA
Ex. Appeal No. E-5154/04
Arising out of Order in Appeal No.99/Ran/C.Ex./Appeal/2004 dated 16/07/2004 passed by Commissioner of Central Excise & Customs (Appeals), Ranchi.
For approval and signature:
SHRI S. S. KANG, HON'BLE VICE PRESIDENT
SHRI M. VEERAIYAN, HON'BLE TECHNICAL MEMBER
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not? :
3. Whether His Lordship wishes to see the fair copy
of the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
M/s Indian Aluminium Co. Ltd.
...APPELLANT(S)
VERSUS
Commr. of Central Excise, Ranchi
RESPONDENT (S)
APPEARANCE Shri Ravi Raghavan, Advocate for the Appellant (s) Shri M. B. Bol, JDR for the Department CORAM:
SHRI S. S. KANG, HON'BLE VICE PRESIDENT SHRI M. VEERAIYAN, HON'BLE TECHNICAL MEMBER Date of hearing & decision : 07. 10. 2009 ORDER NO......................................................................................... Per Shri S. S. Kang :
Heard both sides. The appellants filed this appeal against the impugned order whereby benefit of credit in respect of following capital goods is denied on the ground that the same are not specified goods :
(i) Ziricon Oxygen Probe
(ii) Polymer Conductivity Analiser/Censor
(iii) Cable Tray
2. The appellants are not contesting denial of excess credit of Rs.588/-.
3. The contention is that Ziricon Oxygen Probe is fitted inside the flow-path of the furnace and the Polymer Conductivity Analiser/Censor is the process control equipment and is used to regulate the heat and temperature of the gases during the manufacturing process. The Cable Tray is used to hold cable of power distribution system. The contention is that the same are used as parts of the plant, therefore, the credit cannot be denied. The appellants relied upon the Board's Circular dated 2.12.1996 where it has been clarified that the components, accessories of the specified goods irrespective of classification are entitled for credit.
4. The contention of the Revenue is that the goods in question are specified goods and are instruments, therefore, are not entitled for credit.
5. We find that as the goods in question as noted above are used as the components of the plant, therefore, in view of the Board's Circular relied upon by the appellants irrespective of classification, the benefit is available. The impugned order in respect of denial of credit on the above mentioned capital goods is set aside and the appeal in this regard is allowed.
(Dictated and pronounced in the open Court)
Sd/ Sd/
( M. VEERAIYAN ) ( S. S. KANG )
TECHNICAL MEMBER VICE PRESIDENT
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Ex.Appeal No.E-5154/04