2017 (6) TMI 43

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....xplains that 'front end loader' which falls in Chapter 84 is used to provide adequate fuel at return baggasse carrier for maintaining a steam generation during any untoward stoppage of molasses, so that the pressure should maintain in processing of production of the final product. So far as the vacuum pump also classifiable under Chapter 84, states that these are important and essential equipment for sugar boiling process. These vacuum pumps further help in segregating the molasses in the process of production. So far as the 'cranes spares of unloader', also classifiable under Chapter 84, these are spares of loader and unloader and are essentially needed to maintain supply of baggasse for generation of steam. He further poin....

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.... (a) to (c) above; (e) Moulds and dies; (f) Refractories and refractory materials; (g) Tubes and pipes and fittings thereof, used in the factory; (h) Pollution control equipment; and (i) Grinding wheels and the like goods falling under Sub-heading No. 6801.10. 3. The learned counsel further states that the learned Commissioner have erroneously held that these three items in question, stood expressly excluded from the coverage of the definition of capital goods, applicable at the material time. Accordingly, he further states that the three items in question are squarely qualifying under the explanation, and accordingly, Cenvat Credit should have been allowed. The learned counsel have also relie....