2009 (2) TMI 625 - AT - Central Excise

Summary

The appellate tribunal CESTAT, New Delhi, in the 2009 case 2009 (2) TMI 625, heard an appeal by the department against an order of the Commissioner (Appeals) related to a manufacturer of Color Picture Tubes for T.V. The dispute centered around Summi cream cement/Summi cement used in manufacturing picture tubes. The original authority disallowed Cenvat credit for these items, treating them as spares/components/accessories of capital goods. However, the Commissioner (Appeals) allowed the appeal, considering the goods as spares/components/accessories of capital goods. The tribunal, after considering the arguments from both sides, agreed with the Commissioner (Appeals) that the impugned goods should be treated as inputs in relation to the manufacture of the final product. The appeal by the