2012 (8) TMI 853

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..... For the Respondent: Shri Chetan Patel, A.R.       JUDGEMENT Per : Mr. B.S.V. Murthy; Revenue is in appeal against the decision in the impugned order that respondent is eligible for cenvat credit in respect of High Pressure gauge, Electric Machine Pump, RTD sensor, Thermo Couple, P.H. Electrode, Carbon filled bush, Branded Gland packing and Gland packing. The ....

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.... Larger Bench had taken the view that credit is available on plastic crates used for moving materials from one part of the factory to another and therefore they could not have been considered as accessory to any particular machine. I find considerable force in the argument that the decision of the Tribunal of the Larger Bench applies to these items. Therefore credit is available. 3. Credit in r....

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....of carbon filled bush and PH electrode, both are parts of machineries and get consumed when the machineries are used and therefore have been held as consumables. Just because they have to be frequently replaced, it cannot be said that they are in the nature of capital goods. Further, it also cannot be said that just because after some time they are required to be replaced, they cease to be part/ac....