TaxTMI 
TaxTMI 
2016 (3) TMI 778
X X X X Extracts X X X X
X X X X Extracts X X X X
....grounds: - Broad Description of input Reason for disallowing the credit (a) Gauges, Material Handling Equipment, Timer, Temperature indicator These inputs are not the parts of those machines which are used for producing or processing of any goods or for bringing about any change in any substance for manufacture of final product. (b) Hoist -do- (c) Electrodes As at (a) above and the electrodes are itself consumed, it is not toll or appliances or machine parts. (d) Hose pipe and pipe fitting As at (a) above (e) Computer and computer parts As at (a) above (f) Traction Batteries It is used in yal (forklift) which is not capital goods as per (a) above. b) The inputs intimated cannot be co....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... have cited, without going into merits of the same. He argued that they had cited the following case laws in their reply to the Commissioner dated 21.12.2004: - (a) Indian Farmers Fertiliser Co-op. Ltd. - 1996 (86) ELT 177 (SC) (b) Jindal Strips - 2003 (156) ELT 918 (Tri-Mum) (c) Visvesvariya Iron & Steel - 2000 (125) ELT 1171 (Tri) (d) Bajaj Auto Ltd. - 2001 (136) ELT 970 (Tri-Mum) (e) Birla Corporation Ltd. - 2003 (160) ELT 268 (Tri) (f) Baker Mercer Ltd. - 2002 (140) ELT 412 (Tri-Mum) (g) Rajasthan State Chemical Works - 1991 (55) ELT 444 (SC) (h) Jindal Strips Ltd. -1998 (98) ELT 747 (Tri) (i) Jaypee Reva Cements - 1997 (96) ELT 167 (Tri) (j) Geep Industrial....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... In the light of the above, the issue as to whether the amendment effected in Notification 11/95, dated 16-3-1995 under Rule 57Q and Notification 14/96-C.E. dated 23-7-1996 is retrospective, becomes academic. We have to decide the matter according to the language of the provision as it stood at the material time. We are required to examine Explanation 1(a) as it stood in 1994-95 and 1995-96 and we therefore, see force in the contention of the assessees that the items which are recognised as eligible to capital goods credit by Notification 14/96 are items covered by Explanation 1(a) and it cannot be contended by the Revenue that these items are not covered by the Headings mentioned in Notification 14/96 or that the items are not capital goo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....goods that was prevailing during the impugned period.". He has denied credit on adhesive polycot, lubricating oil stating that "these items are entirely consumable in nature. By no argument can these goods be said to be capital goods.". He has denied credit on Int Lock, Cast Iron for Dia, Water heater stating that "these items are used as spares for maintenance equipment.". He has observed that the maintenance work is exclusive of the manufacturing activity. He has denied credit on Collet, Tooling Collet on the ground that these goods are consumables in nature and therefore, they do not fall within the purview of capital goods definition. He has denied credit on Thermilite Sheets, Thermo sheets, ceramic coating, Formica sheet, Promil sheets....