2008 (9) TMI 784

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....neshwar, JDR, for the Respondent. [Order (Oral)]. - This appeal arises from Order-in-Appeal No. 136/2007-CE dated 8-10-2007 by which the Cenvat credit has been denied in respect of MS BO SS Flanges, which falls under Chapter Heading 94 of the Tariff and Textile Processing Machine which falls under Chapter Heading 84 of the Tariff. The authorities have denied the Cenvat credit on the ground t....

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.... contention for denying the Cenvat credit in respect of FTA MS with SS Flanges and Brush DSC cleaning Calorie Metre. He prays for setting aside the penalty imposed in the matter and for grant of benefit with regard to Textile Processing Machine, which is not excluded under the Rule. It is submitted that the textile processing machine is used in the factory. 3. The learned JDR submits that ....

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....al product. He submits that in the case of Mangalore Refinery and Petrochemicals Ltd. v. CCE, Mangalore - 2007 (216) E.L.T. 43 (Tri.-Bang.), the Tribunal has taken a view that an equipment, which is used along with safety equipment cannot be denied the benefit of Cenvat credit. He also relies on Chemplast Sanmar Ltd. v. CCE, Salem - 2005 (192) E.L.T. 955 (Tri.-Chennai) wherein Flame-proof light fi....

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....luded under Rule 2(a)(A) of the Cenvat Credit Rules. Therefore, MS BO SS Flanges are not eligible for the benefit of Cenvat credit. This has been held so in their own case by Final Order No. 769/2007 dated 24-7-2007. 5.1 In so far as the Textile Processing Machine for cleaning linen/apron is concerned, it has been considered as a process of manufacture because the cleaning of linen and apr....