CESTAT rules Cheese Winder Stand as manufacturing process component

The Appellate Tribunal CESTAT, Ahmedabad dismissed the Department's appeal regarding input credit for a Cheese Winder Stand, determining it as part of the manufacturing process for Cheese Winder Machine. The stand was considered a component rather than a separate machinery, aligning with the original authority and Commissioner (Appeals) decisions.

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The Appellate Tribunal CESTAT, Ahmedabad rejected the Department's appeal regarding the input credit taken by the respondents for Cheese Winder Stand as part of the Cheese Winder Machine manufacturing process. The original authority and Commissioner (Appeals) supported the respondents' claim, stating that the stand was not a full machinery but a part of the machine. The appeal by the Department was dismissed.

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