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of <h1>Tribunal Upholds Denial of Cenvat Credit for Battery, Reduces Penalty</h1> The Tribunal upheld the denial of Cenvat credit for Battery Lead Acid but set aside the decision for Ingot White Metal, reducing the penalty to Rs. 3,000 ... - Issues:- Eligibility of Ingot White Metal for capital goods Cenvat credit- Eligibility of Battery Lead Acid for Cenvat credit as an inputAnalysis:The appeal concerned the denial of capital goods Cenvat credit for Battery Lead Acid and Ingot White Metal used by the Appellant in their factory/mine for zinc metal production. The Appellant argued that Ingot White Metal, used for capping steel wire ropes in winders, qualifies as capital goods, citing a previous Tribunal decision. They also contended that Battery Lead Acid, used in vehicles for ore movement in the captive mine, should be eligible for Cenvat credit as an input. The Ld. DR countered, stating that neither item meets the criteria for capital goods or inputs, emphasizing that Battery Lead Acid is not directly related to finished product manufacture. The Tribunal reviewed the submissions and records, noting that a previous Tribunal decision confirmed Ingot White Metal's eligibility for capital goods Cenvat credit. However, regarding Battery Lead Acid, the Tribunal differentiated it from the explosives in a Supreme Court case, concluding that it does not qualify as a capital good or input for finished goods manufacture. Consequently, the Tribunal upheld the denial of Cenvat credit for Battery Lead Acid but set aside the decision for Ingot White Metal, reducing the penalty to Rs. 3,000 due to the credit reduction. The impugned order was modified accordingly.
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