TaxTMI 
TaxTMI 
2009 (5) TMI 714
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....d components, spares and accessories meant for the capital goods; they had also received several inputs. 3.2 The original authority has raised demand holding that credit taken by the appellant is not available in the following circumstances : (a) A sum of 44,575/- relating to chem ash, which was used to clean the boiler tubes by de-scaling was not used in the manufacture of the final products; (b) A sum of Rs. 1,269/- on defoamers for which declaration has not been filed; (c) Certain components, spares and accessories meant for conveyors and other machinery did not fall under category (a), (b), (c) under Rule 57-Q; (d) A sum of Rs. 4,60,510/-....
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.... Synthetics Ltd., 1998 (98) E.L.T. 507. He concedes that, no declaration has been filed in respect of defoamers. As regards parts of conveyors, opto indicators, they are parts meant for conveyors and machinery which are capital goods. Though, there is a restriction in respect of capital goods in terms of classification, there is no restriction that the components, spares and accessories which go into those specified capital goods should fall under any particular tariff item. He relies on the decision of the Tribunal in the case of Jubilant Organosys Ltd. v. CCE, Pune-III, 2007 (219) E.L.T. 927. 4.2 As regards credit denied amounting to Rs. 4,60,510/-, he submits that, they relate to different components, parts and accessories of vario....
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.... considered the submissions from both sides. At the outset, we find that, the appellant has debited Rs. 6,30,995/- in 1996; admittedly, they have not followed the procedure for filing protest by writing a communication to the Asstt. Collector. Debiting in cenvat account means payment of duty and the amount stands transferred to Government account. The question of appellant taking suo motu credit does not arise. As settled by the Larger Bench in the case of BDH Industries Ltd. (supra), they are not eligible to take such credit. However, it is not proper to demand once on the ground that the credit has been taken wrongly and then again the same amount on the ground that credit has been utilized. We hold that a sum of Rs. 6,30,995/- is payable....