2018 (4) TMI 1227

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....nical) Shri T.S. Ramesh, Advocate for the Appellant Shri R. Subramaniyam, AC (AC) for the Respondent Per B. Ravichandran, The appeal is against order dated 9.12.2010 of Commissioner of Central Excise, Chennai. 2. The appellants are engaged in the manufacture of automobile door parts liable to central excise duty. They were availing credit on various inputs, capital goods, and input services ....

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....ese are essentially for safe storage before clearance or for further processing and are part of manufacturing process. Similarly, conveyor system is essential for material handling and movement of various items inside the factory. The supplier indicated the classification under Chapter 73 due to their understanding. In any case, the conveyor belt are specifically identified capital goods and they ....

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....fore they are either processed or cleared out of factory. These can be considered as essential items involved in the manufacturing process. In this connection, we also refer to the decision of the Larger Bench of the Tribunal in the case of Banco Products (India) Ltd. Vs. Commissioner of Central Excise, Vadodara  2009 (235) ELT 636 (Tri. LB). There the Tribunal dealing with plastic crates use....

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....nufacturing process. We note that conveyor belts of their own are specifically classified as machinery, though in the present case, the supplier categorized it under Chapter 73. Even if the iron and steel items were made into conveyor belt inside the appellants premises, still such items will be eligible in view of the use to which they are put to. Similarly, we note that the steel tubes, angles ....