2009 (8) TMI 946

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...., for the Respondent. ORDER This is an appeal against order-in-appeal No. 373(HKS)CE/JPR-II/2007 dt. 21-6-07 by which the Commissioner (Appeals) upheld the Asstt. Commissioner's order denying capital goods Cenvat credit in respect of two items namely Battery Lead Acid and Ingot White Metal being used by the Appellant in their factory/mine for production of zinc metal. 2. Heard both sides ....

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.... S.N. Srivastava, the Ld. DR reiterating the Commissioner(Appeals)'s findings pleaded that none of these items are covered by the definition of "capital goods" or "input", that so far as battery lead acid is concerned, the same is used in the vehicles for starting the same and the vehicles are used in the mines of the appellant company for movement of the ore and as such the battery lead acid is n....

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....redit. Following the decision of the Tribunal, I hold that Ingot White Metal is eligible for the capital goods Cenvat credit. 3.2 As regards the Cenvat credit in respect of Battery Lead Acid, I find that the same is used in the battery of the vehicles which are used in the mines for movement of the ore. The acid used in the vehicle batteries cannot be said to be used in or in relation to the ma....