9911796707
TMI Blog2012 (6) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... hine is classifiable under chapter sub-heading 8460 which is covered under sub clause 1 of Rule 57AA of the erstwhile Central Excise Rules, 1944. Also, Honing Machine is used for smoothing and polishing the outer surface of ball bearing. In case the outer surface is not smoothened it would adversely effect the performance of the ball bearing. Tribunal in the case of Gotze India Ltd. vs CCE has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority s order dropping the proceedings initiated by the four Show Cause Notices. 3. Briefly stated the facts of the case are that appellants are engaged in the manufacture of ball and roller bearing under sub-heading 8482 of C.E.T.A., 1985. They availed CENVAT credit on Honing Stone for payment of duty on the clearance of final product. The department initiated proceeding against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 1944. The contention of the appellant is that period involved in this case is from September, 2000 to June, 2003 and during the period the Honine Machine was covered under the definition of capital goods. The contention is that the Honing Stones are accessories of Honing Machine which is also covered under the definition of capital goods. The contention is that they are engaged in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or smoothing and polishing the outer surface of ball bearing. In case the outer surface is not smoothened it would adversely effect the performance of the ball bearing. We find that Tribunal in the case of Gotze India Ltd. (supra) has held that Honing Stone is similar to grinding wheel in so far as the function is concerned and accordingly they allowed the CENVAT Credit on the same and which was u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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