9911796707
TMI Blog2009 (5) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... iphonic cold converter is an accessory to the Reciprocating pump falling under Chapter 84 and hence covered by S.No. 5 of the Table to Rule 57Q as it stood during the relevant period is to be accepted. We, therefore, hold that the credit is admissible on this item. - Credit is also admissible on ‘Indicator’ which is an instrument providing information regarding liquid oxygen available in the cryogenic converter - we hold that credit is not admissible for the reason that ‘Nuts’ are generic in nature with no specific application answering the description of capital goods or spares, ‘Monal’ and ‘Aluminium Bronze’ which are claimed to be specialized alloys have not been shown to have any nexus with the manufacture of the assessee’s final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into liquid oxygen, nitrogen etc. The conversion of the liquid into gas is done through a 'Reciprocating pump' under high pressure. The pump requires a minimum load at the Head (supply point), for working the pump known in technical parlance as the 'Net Positive Suction Head' (NPSH). This load would only be possible if a Cryogenic thermosiphon tanker is placed at the Head for storage of liquid gases to provide the NPSH and without the tanker, the Reciprocating pump will not be able to store the liquid oxygen to achieve the desirable level of NPSH. Without the Cryogenic thermosiphonic tanker, the Reciprocating pump cannot function effectively and the pump cannot be connected directly to the manufacturing stream as grave risk is involved due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed to be specialized alloys have not been shown to have any nexus with the manufacture of the assessee's final products. 'Repair Kit' also has no role to play in the manufacture of final products and, therefore, credit is not admissible on this item. 5. The demand of duty of Rs. 13,986/- is upheld as the difference in value at the factory gate on which duty was paid and the higher value adopted at depot is due to non-inclusion of freight charges in the assessable value which charges are required to be added to the assessable value as the clearances were from factory to depot which is also a place of removal and it is only freight charges incurred for clearance beyond the place of removal which can be deducted from the assessable value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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