1999 (8) TMI 205

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....DR, for the Respondents. [Order]. - The authorities below have denied credit on two counts : (i) conveyer belt - credit has been denied on this item for the reason that the invoice under cover of which this item has been received is not pre-printed with the name and address of the registered person and full particulars of manufacturer and consignee are not given as required under Notificatio....

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....ppellants. Regarding credit on MS tubes, he draws my attention to the decisions of the Tribunal in the case of SIEL Sugar v. Collector of Central Excise, Meerut reported in 1998 (99) E.L.T. 54 and in the case of Gujarat State Fertilizers Ltd., reported in 1998 (104) E.L.T. 486 and submits that since the use of the items is for maintaining temperature throughout the Kiln by introduction of hot air ....

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....msp;I have carefully considered the rival submissions. Credit cannot be denied on conveyor belt as the non-preprinting of the name and address of the registered person is not detrimental to the appellants' claim for credit in the light of the decision cited by the learned Counsel. I have perused the invoice and find that the manufacturers and consignees' details are given therein but they are hand....

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....the kiln also, in order to maintain the temperature throughout the kiln, hot air is introduced from one end with the help of nozzles. This whole air movement is conducted through pipeline made up of MS tubes. Further the fumes resulting from the process of clinkerisation have to be taken through coolers and ESP etc. This is also done with the help of pipeline made of MS tubes." This clearly bri....