Input credit on plant accessories upheld where rupture disk, rubber sheet and aluminium sheet were used as functional components of machinery.

Credit was held admissible on rupture disk, rubber sheet and aluminium sheet because the items were found to function as parts or accessories of plant and machinery. The rupture disk operated as a safety device in process vessels to prevent explosions and was used as a component necessary for manufacture, while the rubber sheet and aluminium sheet were used for protection, shock proofing and temperature preservation. Those factual findings were not controverted in appeal, so the disputed goods were treated as eligible inputs and credit was allowed.

---

---

Issues: Whether credit was admissible on rupture disk, rubber sheet and aluminium sheet as parts or accessories of plant and machinery.

Analysis: The factual findings recorded below were that the rupture disk functioned as a safety device in the process vessels to prevent explosions and was used as a component of the plant necessary for manufacturing. The rubber sheet and aluminium sheet were found to be used for protection, shock proofing and temperature preservation in the plant. These findings were not controverted in appeal, and the items were treated as being used as parts or accessories of the plant and machinery.

Conclusion: Credit on the disputed items was admissible.

---