2004 (1) TMI 284 - AT - Central Excise

Summary

Issues involved:
The issue involved in this case is whether credit can be claimed for asbestos packing/compressed asbestos fibers used in a sugar mill under Chapter 84 of the Tariff Schedule.

Summary:

Issue 1: Credit eligibility for asbestos packing/compressed asbestos fibers
The appellant claimed credit for asbestos products used in preventing leakage in pipes transferring cane juice in a sugar mill. They argued that these products are integral parts of sugar machinery and eligible for credit under Rule 57Q. The Tribunal found a similar case where credit was allowed for a product used in a comparable manner. The Tribunal agreed with this precedent and allowed the appellant's claim for credit.

Conclusion:
The Tribunal set aside the impugned order and allowed the appeals in favor of the appellant.