2015 (11) TMI 597

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....he appellant is before me. 2. Shri. Rajesh Ostwal, Ld. Counsel for the appellant submits that appellant is a manufacturer of various Aluminium products for manufacturing the same, charging machine is used for transportation aluminium coils from charging section and loading inside the annealing furnace and take it out from the furnace. Thereafter annealing aluminium coils is part of the process for manufacture of aluminium products. It is his submission that the process of charging and annealing of aluminium coils which is carried out by the help of charging machines is a part and parcel of manufacturing process of aluminium products therefore the charging machines is directly used in relation to the manufacture of final product. He place....

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....be allowed on lathe machines. 3. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that as regard lathe machines, in the judgments relied upon by the Ld. Counsel in the case of NRB Bearings Ltd(supra) lathe machine in that case was used for trimming, boring and threading various components which is manufacturing process of the assessee whereas in the present case lathe machine is not used in the process of manufacture but it is used for maintenance of certain parts used for manufacturing process therefore the judgment of NRB Bearings Ltd is not applicable. hence the credit is not admissible on lathe machine. As regard charging ma....