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TMI Blog2009 (6) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit of Cenvat credit demand along with interest and penalty is waived - stay petition is allowed - 279/2009(SM)(BR) - 362/2009-SM(BR)(PB) - Dated:- 26-6-2009 - Shri Rakesh Kumar, Member (T) REPRESENTED BY : Shri K.K. Gupta, Advocate, for the Appellant. Shri R.K. Saini, DR, for the Respondent. [Order]. - This is an application for waiver of the requirement of the pre-deposit of Cenvat credit demand of Rs. 3,86,288/- along with interest and penalty of equal amount upheld by the Commissioner (Appeals) vide the impugned order-in-appeal No. 194/CE/MRT-I/2008, dated 31-10-08. Cenvat credit amounting to Rs. 2,41,488/- has been denied in respect of welding electrodes, D.P. Liner, and processing chemicals namely Ranocide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it helps accelerate the settling rate of non-sugar particles, which results in removal of non-sugar particles from the sugar and that from the use of these three chemicals, it is clear that the same are used in relation to manufacture of sugar and thus have to be treated as inputs. As regards, the disputed items of capital goods, the steel wire rope falling under Chapter 73 of Central Excise Tariff, the same being a part of the cane unloader, is covered under the definition of the capital goods as 'Components, spares and accessories' of the goods of Chapter 84.28, that the spares of boilers are the items falling under Chapter 68 and are used for insulation of boiler, and the same being parts of Boiler falling under Chapter 84, are duly cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this very issue in the case of Hindustan Zinc Ltd. v. UOI (supra) has held that welding electrodes used for repairs and maintenance of plant and machinery are eligible of Cenvat credit as inputs as well as capital goods. As regards D.P. Liner, there is no dispute that this is use for lining of the jute bag and this is packing material and which is covered by definition of inputs. From the use of the other three chemicals Ranocide, Drimax and Magna Flock, it is clear that these items are used in the manufacture of sugar. Therefore, in respect of welding electrodes, D.P. Liner, Ranocide, Drimax and Magna Flock, prima facie, there is merit in the contention of the appellant for eligibility of Cenvat credit. As regards, the eligibility of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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