9911796707
TMI Blog2009 (5) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... asses mixture/Diluter Safety System (heading 73.26) and Aluminium Coils (Sub-heading 7606.20). The original authority denied the credit on the said capital goods which was upheld by the Commissioner (Appeals). Hence, the assessee filed appeal No. E/1837/07. 2. The assessee again availed balance 50% credit on capital goods on the said items in the year 2005-06. The original authority again denied the credit on the said item. But, the Commissioner (Appeals) set aside the adjudication order and allowed credit. Hence, the Revenue filed appeal No. E/926/08. 3. After hearing both sides and on perusal of the records, it is seen that in the earlier Order-in-appeal dated 19-4-07, the Commissioner (Appeals) observed that Molasses mixture/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Chapter 84 and fall under the category of capital goods under Rule 2(a)(A)(iii) of the Cenvat Credit Rules, 2004." 5. Learned Advocate submits that Aluminium Coil is part of cooling system. Use of the item as recorded in the impugned order is reproduced below :- "As regards Aluminium Coils, it was contended that the same has been cut and wrapped on the outside wall of the distillation column to save energy loss, maintain optimum temperature of 32-33 degree Celsius which is conducive for alcohol process and work for insulation. It is therefore used for proper functioning of distillation process and becomes a part of the capital goods." 6. It is revealed from the subsequent order-in-appeal dated 25-2-2008 that the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m unable to accept the submission of the learned D.R. In earlier Order dated 19-4-2007 Commissioner (Appeals) observed that Molasses mixture/Dilute Safety System is a part of system of mixing of Molasses. It is seen that system of mixing of molasses is part of sugar manufacturing system. It is further observed that Aluminium Coil is used for obtaining optimum temperature in cooling system. I find that in the same Order-in-Appeal, Commissioner (Appeals) allowed credit on "Vessels for Cooling" used to obtain optimum temperature in cooling system. In my view, when Commissioner (Appeals) allowed credit on vessel for cooling, then, there is no reason to deny on Aluminium Coil. Hence, Order dated 19-4-2007 in so far as denial of credit on Molasse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
