2009 (2) TMI 678

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....nt. [Order per : T.K. Jayaraman, Member (T)]. -  Revenue has filed this appeal against tine Order-in-Appeal No. 64/2005-C.E. dated 24-3-2005 passed by the Commissioner of Customs and Central Excise (Appeals), Visakhapatnam. 2. Heard both the sides in the matter. 3. The issue involved in the matter is entitlement of Respondents to Cenvat credit on certain items. The Original auth....

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....he settled legal position and the technical write-up provided on the actual usage of the impugned item. It is well settled that control panels, laboratory equipment and material handling systems are eligible for credit. Therefore all parts, components and accessories are automatically rendered eligible for credit under item No. 5 of the Table in Rule 57Q in vogue during the material period. The ap....

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....ime relays 838/- 8. Radiator air cleaner 1,66,077/- 9. Tyres, flaps, Tubes 4,17,958/- 10. Rails for middle disc 17,856/- 11. Wheel for wagon pusher 37,440/- The Revenue relied on the decision of the Tribunal in the case of M/s. Jay Rapid Rollers v. Commissioner, New Delhi [2000 (118) E.L.T. 459 (Tribunal)]. It has also been pointed out in the Revenue's appeal that the Commissioner's ....

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....33 (Tri. - Kolkata)] (iv)   CCE, Meerut v. Premier Poly Film Ltd. [1999 (113) E.L.T. 192 (Tribunal)] (v)     India Cements Ltd. v. CCE, Hyderabad-III [2005 (180) E.L.T. 247 (Tri. - Bang.)] (vi)   CCE v. Rajasthan State Chemicals Works [1991 (55) E.L.T. 444 (S.C.) (vii)  CCE, Hyderabad v. India Cements Ltd. [2005 (182) E.L.T. 398 (Tri. - Bang.)] (vi....