2018 (2) TMI 455

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.... The Appellant is aggrieved by the disallowance of credit on capital goods namely PTFE, Corrugate Hose Pipe, Anyhydrous Therminol  55, Fuel Pil, Additives, Well Glass fitting, Steam Joining sheet, Vee Belt, Epoxy Primer, Gland Packing Jointing Sheet etc. availed during the period August 13 to June 14 on the ground that the same are neither capital goods nor inputs. 2. The appellants a....

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....round that the same are not inputs or capital goods but the order was made against them on the ground that usage of goods was  not produced. Thus the order has travelled beyond the scope of show cause notice. The goods belong to the category of spares/parts/accessories of capital goods and are eligible for credit. 4. Shri N.N. Pabhudesai, Ld. Superintendent (AR) appearing on behalf of the ....

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....il' is circulated in reactor jackets to transfer  indirect heat to reaction. Seetu NBB 27101980 This is used in Gas Compressors as chilling component. Anhydrous Ammonia 28142000 This is used in Gas Com-pressors to get chilled air / water, which is used in reactor jackets to cool reactions HyMilcy 40 27101980 This is used in Gas Compressors or Reac....

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....8123900 Used in Pumps to prevent leaking Spitman Packing 68129300 Used in Pumps to prevent leaking Spitman Compressed 68129300 Used in Pumps to prevent leaking Jointing Sheet 68129300 Used in Pumps to prevent leaking Dinitration Column and Condensor 70179090 Used as distillation Column PTFE Line 73079990 Used for coating from inside Pipes carry....