2019 (5) TMI 1245

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..... Gupta, Authorised Representative for the respondent ORDER ARCHANA WADHWA: After hearing both the sides, I find that the short issue involved in the present appeal is as to whether the appellant is entitled to avail cenvat credit of duty paid on heavy duty racks used in their factory where they are manufacturing wiring harness and battery cable/terminal. The appellant has contended that such....

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....er stands upheld by the Commissioner (Appeals) and hence, the present appeal. 4. After hearing both the sides, I find that the issue is no more res integra. It stands held in various decisions that racks are required to be used for handling of raw materials as also their final product, which is a process integrally connected with the manufacture of final product and there is nothing in the defin....

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....here is a specific exclusion of the racks from the definition. 7. Ld. Authorised Representative appearing for the Revenue has drawn my attention to the Exclusion Clause (E), which excludes goods, which have no relationship whatsoever with the manufacture of a final product. He submits that inasmuch as the racks have no nexus with the final product, the same have to be excluded from the definitio....

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....w of the above discussions, I find no merits in the Revenue's stand. Apart from allowing the appeal on merits, I also find that the demand stands initiated against the appellant by invoking the longer period of limitation. In the light of the law declared by the Tribunal in various decisions holding that racks as cenvatable, the bonafide belief entertained by the assessee that such racks are cenva....