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of <h1>Appellate Tribunal allows Cenvat credit for Aluminium Sheets as capital goods</h1> <h3>LH. SUGAR FACTORIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT</h3> LH. SUGAR FACTORIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT - 2010 (251) E.L.T. 135 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi, in the citation 2009 (9) TMI 431 - CESTAT, New Delhi, heard an appeal regarding whether Aluminium Sheets used for boiler lining replacement are eligible for Cenvat credit as capital goods. The Asstt. Commissioner disallowed the credit, which was confirmed by the Commissioner (Appeals). The appellant argued that the sheets are spare parts of the boiler and covered by the definition of capital goods. The Tribunal noted that the sheets were used for repair and maintenance of the boiler, and therefore, should be considered as part of the boiler and eligible for Cenvat credit. Referring to a judgment by the Hon'ble Rajasthan High Court, the Tribunal concluded order denying the credit was incorrect and allowed the appeal with consequential relief. The order was dictated in open court by Shri Rakesh Kumar, Member (T). Shri Kapil Vaish represented the appellant, and Shri Sansar Chand represented the respondent. The Tribunal thoroughly considered the submissions from both sides and the evidence provided, ultimately setting aside the original order and allowing the appeal.
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