2009 (5) TMI 281

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..... from one station to another in processing plant in sugar mill is eligible for Cenvat credit. Hence, credit on Asbestos packing is admissible – Tribunal’s decision in the case of KCP Sugar & Industries Ltd. v. CCE, Guntur, , followed – appellant contend is that Angle and Shapes Section, are actually seamless pipes, flange, elbow and pipe support clamps, etc. covered within the definition of “pipe, tubes and fitting thereof.” - appellants have not submitted any evidence in support of their contention. So, it is required to be examined by the original authority. – denial of credit on these items is set aside and case is remanded to original authority - Quick Setting Cement are Refractory material used for boiler – Cement covered under “Refrac .....

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..... king - It is revealed from the impugned order that these items were used as packing material at various stations in sugar mill plant in jointing the various types of pipes to make them leak-proof. Besides, they are used as essential material for jointing purposes in boilers, quads, pans, pumps, etc. The Tribunal in the case of KCP Sugar Industries Ltd. v. CCE, Guntur, reported in 2004 (178) E.L.T. 275 (Tri.-Bang.) held that Asbestos packing/compressed asbestos fibres used for preventing leakage in pipes connected with flanges to transfer cane juice from one station to another in processing plant in sugar mill is eligible for Cenvat credit. Hence, credit on Asbestos packing is admissible. (c) Angle and Shapes Section - On perusal of the .....

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..... t was used as Refractory material for boiler. Definition of capital goods under Rule 2 of Rules does not indicate the particular heading/sub-heading. Therefore, Quick Setting Cement was used as Refractory material is eligible for credit. Accordingly, credit on Quick Setting Cement cannot be denied. 4. In view of the above discussion, credit on Welding Electrodes, Asbestos Packing and Quick Setting Cement are allowed. The denial of credit on Angle, Shapes and sections are set aside and matter is remanded to the original authority to decide afresh after examining the documents. The appellants are directed to produce documents before the original authority in de novo proceedings. Both the appeals are disposed of in above terms. (Dictated .....

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