2005 (12) TMI 179

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....o despite notice. In the circumstances, I am inclined to dispose of this appeal after examining the records and hearing the learned SDR. In the impugned order, the learned Commissioner (Appeals) has relied upon the Hon'ble Supreme Court's judgment in J.K. Cotton Spinning & Weaving Mills Co. Ltd v. STO Kanpur reported in 1997 (91) E.L.T. 34 (S.C.), wherein the expression "in the manufacture of goods" was interpreted by the Court and it was held that it should normally encompass the entire process of converting raw material into finished goods. The learned Commissioner (Appeals) has, on this basis, treated the plastic crates as inputs and allowed input duty credit to the assessee, notwithstanding the fact that the assessee had not claimed suc....

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....l goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, Heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Tariff Act, (i) Components, spares and accessories of the goods specified at (i) above, (ii) moulds and dies, (iii) refractories and refractory materials, (iv) tubes and pipes and fitting thereof, (v) pollution control equipment; and (vi) storage tank, used in the factory) of the manufacturers of the final products, but does not include any equipment or appliance used in an office." 5. The 'plastic crates' under consideration are falling under SH 3923.90 of the CETA Schedule and the same are not covered under Sl. No. (i) above. The respondents have no case that these plastic crates are compo....