2011 (2) TMI 601

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....g five items are eligible for Cenvat Credit vide as capital goods or as inputs   (a) Front & Loader - This item has been received on invoice no.3001 dated 28.01.2008 issued by the supplier, M/s. Bull Machines (Pvt.) Ltd. and its classification has been mentioned in the invoice under sub-heading No. 8708, 1010 as part and accessories of the motor. It is claimed to be as accessory of fork lifts of Heading No.87.01 & 87.05.   (b) Loctite- This item, which is a gum is classified under Chapter Heading No.35069999 of the Tariff which is claimed to have been used in fabrication of boiler.   (c) Welding Electrodes - This item has been claimed to have been used for repair and maintenance of the machinery.   (d) Maxtre....

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....y and in terms of the Hon'ble Chattisgarh High Court s judgement in the case of Ambuja Cements Eastern Ltd. reported in 2010 (256) ELT 690 (Chattisgarh) and the Hon'ble Rajasthan High Court in the case of M/s. Hindustan Zinc Ltd. Vs. CCE, Jaipur-II reported in 2008 (227) ELT 309 (Tribunal-Delhi), the same would be eligible for Cenvat Credit as capital goods or inputs; that Maxtreat 330v is a chemical which is used for increasing the efficiency of the boiler and hence the same would be covered by the definition of the inputs and that Champion Style is a gasket which is used as part of the mill falling under Heading No.8439.10 of the Tariff and being part of the capital goods of Chapter Heading No.84, the same would be covered by the definiti....

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....which machinery the same is used, and that in view of this, there is no infirmity in the impugned order.   4. I have carefully considered the submissions from both the sides and perused the records. I find that in the impugned order-in-appeal itself it has been mentioned that according to the appellant, Front and Loader are used as parts of the fork lift falling under Chapter Heading No.8427 or 8428. But the Commissioner (Appeals) has not given any findings as to why this claim of the appellant is not acceptable. Similarly, no finding has been given in respect of the use of the product Loctite, Maxtreat 330V as according to the appellant, while Loctite is used for fabrication of the boilers, Maxtreat is used for increasing the effic....