2017 (6) TMI 43

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.... The issue in this appeal filed by the appellant manufacturer of sugar and molasses is, whether they are entitled to Cenvat Credit on front end loader, vacuum pump and spares of crane under Rule 57 Q (1) read with explanation of the Central Excise Rules, 1944. 2. The learned counsel for the appellant explains that 'front end loader' which falls in Chapter 84 is used to provide adequate f....

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...."Explanation. - For the purpose of this section-, (1) 'Capital goods' means, following goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of the manufacturer, namely:- (a) All goods falling under heading Nos. 82.02 to 82.11; (aa) All goods falling under Chapter 84 (other than Internal Combustion engines falling under heading N....

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....appliances, and machinery); (d) Components, spares, and accessories of the goods specified against items (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 counse....

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....7 Q of CER, 1944 read with Rule 3 of CCR, 2004. Further reliance is placed on coordinate bench decision of this Tribunal in Man Structure Ldt. v/s CCE 1997 (93) ELT 457 where the assessee was engaged in manufacturing of transmission line, tower material and in the manufacture of the products, they claimed to use hydraulic mobile crane and had claimed Cenvat Credit of duty under Rule 57Q. It was he....