2017 (5) TMI 505

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....r(AR) for the Respondent. ORDER The above appeal is filed against the order passed by Commissioner(Appeals) who upheld the disallowance of credit on silo hoses and corrugated hoses.  2.  The appellants are engaged in manufacture of Silicon Carbide and are availing the facilities of CENVAT credit of duty paid on inputs, capital goods and service tax paid on input services.  It was....

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....16, the Tribunal had allowed the credit.  The learned counsel explained that silo hoses are also hoses similar to corrugated hoses.  They are made out of rubber and these are used in grit plant for vibro screens connection for manufacturing Silicon Carbide grains.  These are used as connecting pipes and has to be treated as pipes only.  That tubes and pipes and fittings thereof....

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....ng machines.  That they are essential part of the capital goods and components/accessories of capital goods.  The appellant has described the use of the silo hoses in the reply to the show-cause notice as under:- Silo hose These hoses are made out of rubber.  These hoses are used in Grit plant for vibro screens connections for manufacturing silicon carbide grains.  These are ....