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of <h1>Tribunal grants credit for certain items, remands others for evidence, upholds denial on SGR Motor</h1> The Tribunal held in favor of the appellant, allowing credit on High Chrome Grinding Media, lubricants, water treatment chemicals, LDO, and Lubricants. ... Cenvat/Modvat - Requisite declaration not filed by appellant in respect of input, Phospho Gypsum Issues:1. Credit denial on High Chrome Grinding Media2. Credit denial on lubricants and water treatment chemicals3. Denial of credit on various items as parts of structurals4. Denial of credit on SGR Motor5. Credit denial on LDO and Lubricants based on IOCL invoices6. Denial of credit on Phospho GypsumAnalysis:Issue 1: Credit denial on High Chrome Grinding MediaThe Tribunal held that the denial of credit on High Chrome Grinding Media was not sustainable. The appellant's declaration under Rule 57Q was deemed sufficient for extending Modvat credit. Therefore, the appellants were found entitled to a credit totaling Rs. 11,98,787.Issue 2: Credit denial on lubricants and water treatment chemicalsThe Tribunal ruled that the credit of Rs. 1,60,936 on lubricants and Rs. 84,497 on water treatment chemicals was admissible to the appellant based on similar grounds as the High Chrome Grinding Media issue.Issue 3: Denial of credit on various items as parts of structuralsRegarding items like Wear Plates, Steel Plates, and others, the Tribunal found that while the appellants claimed these were parts of machinery, their exact use had not been satisfactorily explained. The matter was remanded to the jurisdictional Assistant Commissioner/Deputy Commissioner for a fresh decision after allowing the appellants an opportunity to provide further evidence.Issue 4: Denial of credit on SGR MotorThe denial of credit amounting to Rs. 6,462 on SGR Motor was upheld by the Tribunal, citing a precedent decision. The jurisdictional Assistant Commissioner/Deputy Commissioner was directed to consider potential penal action against the appellants.Issue 5: Credit denial on LDO and Lubricants based on IOCL invoicesThe credit of Rs. 2,67,903 on LDO and Rs. 52,309 on Lubricants, availed based on IOCL invoices, was allowed as the ground for denial was not raised in the show cause notice.Issue 6: Denial of credit on Phospho GypsumFor the credit denial on Phospho Gypsum, the matter was remanded for a fresh decision by the jurisdictional Assistant Commissioner/Deputy Commissioner in light of specific Tribunal decisions and relevant circulars.In conclusion, the Tribunal held that credit on High Chrome Grinding Media, Water Treatment Chemicals, LDO, and Lubricants was admissible. The issue of items considered parts of structurals but claimed as parts of machinery was to be re-evaluated. The credit denial on SGR Motor was upheld, and specific directions were given for the reconsideration of credits based on IOCL invoices and Phospho Gypsum. The appeals were disposed of accordingly.
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