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TMI Blog2008 (1) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... are against denial of credit on Welding Electrodes, SE Copper Wire and Read Lead, Chemfloc 985, Mafloc 985 and Chem Mash. 2. After hearing both the sides and on going through the record, the eligibility of credit on those items are discussed below :- (A) Welding Electrodes :- The learned Advocate submits that the Hon ble Rajasthan High Court in the case of CCE, Jaipur v. Neer Shri Cement L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire :- The Commissioner (Appeals) observed that these items may be eligible for capital goods but the appellants claimed it as input. It has been observed that the Larger Bench of the Tribunal in the case of CCE, Bangalore v. Surya Roshni reported in 2001 (128) E.L.T. 293 held that the assessee cannot get the modvat credit as capital goods which were claimed as inputs. I find that the Larger Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Guntur reported in 2004 (178) E.L.T. 275 held that Asbestos packing is used for preventing leakage in pipes connected with flanges to transfer cane juice, is eligible for modvat credit. In this case, Read Lead is used to prevent the leakage of vapour of boiling house and therefore, it is eligible for modvat credit. Regarding credit on Chem floc 985, Mafloc, Chem Mash, it is seen that in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ria and prevent sugar losses while the antifoam is used to a void the flow of foam scaling at different stages in the boiling house syrup and molasses pump to run it efficiently in relation to manufacture of sugar. Considering the use of these chemicals in the manufacturing process sugar, I conclude that these are inevitable for the manufacture of sugar. Therefore, these chemicals are eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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