TaxTMI 
TaxTMI 
2016 (12) TMI 526
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....n various items under the category of capital goods and inputs. A Show Cause Notice was issued on the ground that the items are not covered under the definition of Capital Goods / inputs as provided under CENVAT Credit Rules, 2004; 1.3 After adjudication, the Ld. Commissioner dropped the allegations contained in the Show Cause Notice in respect of certain items on the ground that HR plates and sheets are used for the purpose of fabrication of storage tank etc and allowed credit of Rs. 80,85,006/- and denied credit of Rs. 12,65,794/- availed on Aluminum coil, umbrella structures, liquid nitrogen etc. Being aggrieved by that portion of the order which denied credit to the tune of Rs. 12,65,794/-, the appel....
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....r.Tamil Nadu Petro products Ltd. Vs. Commissioner Of C. Ex., Chennai- 2003 (160) E.L.T. 427 (Tri. Chennai) L.H. Sugars Factories Ltd. Vs. Commissioner Of C. Ex., Kanpur-2003 (162) E.L.T. 1164 (Tri. Del.) Rs.5,58,014/- Paints, thinner, epoxy paints Does not fall under the definition of capital goods Paints and thinners are applied on storage tanks/pipes that are forming part of DHT project and hence eligible for credit. Commissioner of Central Excise, Meerut-Ii Vs. DSM Sugar -2012 (278 E.L.T.326 (Tri. Del.)U.G. Sugar & Indus. Ltd. Vs. Commissioner of Central Excise, Meerut-II-2011 (272) E.L.T. 383 (Tri. Del.) Harsha Engineers Ltd. Vs. Commissioner of Ce. Ex., Ahmedabad 2011 (263) E.L.T. 628 (Tri. Ahmd.) Rs. 32,572/- Hydrazine hydrate ....
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....chemicals Ltd. Vs. Commissioner Of C. Ex., Mumbai-2003 (161) E.L.T. 244 (Tri. Mumbai) Rs. 73,905/- Aviation turbine fuel The item does not have relationship with the process of manufacture of final products and hence cannot be treated as inputs The Appellants have ISO 17025 certification for their quality control lab to meet the stringent quality control for ATF. In connection with the certification ATF samples are purchased and declare the test results for the same based on which certificate is renewed by the certification body. Rs. 394/- Transformer oil The item does not have relationship with the process of manufacture of final products and hence cannot be treated as inputs It is used in various transformers located withi....
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.... That the said item belongs to this category and therefore not eligible for credit. 5. I have heard both sides. 6. The subject items and their usage has been explained in the table above. It is seen from records that on specific request from the jurisdictional Range officer to submit details of usage of certain items, the appellants have replied with technical write ups vide letter dated 27-09-2013. 7. The Aqueous Film Forming Foam(AFFF) is used in Diesel Hydro Treator (DHT) and Hydrogen Generation Unit, Fire Fighting system. The credit is denied on AFFF, stating that pre-commissioning and commissioning of DHT is not integrally connected with manufacture. The equipments in DHT project, is set up by appellant to manufacture Euro III....