2009 (7) TMI 1118

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..... s namely, forged products (i.e. forged steel shafts). The original authority allowed the credit of Rs. 28,860.00 on Forged products. Revenue filed appeal before the Commissioner (Appeals), which was allowed. Hence, the appellants filed this appeal. 2. Learned Counsel on behalf of the appellants submits that the original authority observed that forged products are in the nature of components and .....

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..... dmittedly the forged products were not used in machine or machineries. It is the contention that certain processes were undertaken and, therefore, capital goods were not used as such in their plant and machinery and, therefore, the Commissioner (Appeals) rightly denied the credit. He also submits that Forged items being intermediate product for plant and machinery thereof cannot be considered as c .....

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..... nd shelling the forged items were used in plant and machinery in sugar factory. It is noted that the processes undertaken by the appellants are in the nature of incidental for use in final product, which cannot be treated as intermediate product. Hence, there is no reason to deny credit to Forged products. I find that on the identical issue the Tribunal in the case of U.P. State Sugar Corporation .....

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