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TMI Blog2012 (9) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... varnish etc. are required by the respondents in the course of manufacturing of their final product - respondent has correctly taken the credit on these items X X X X Extracts X X X X X X X X Extracts X X X X ..... t relying on the decision of the Tribunal in the case of Ruchi Health Foods Ltd. v. C.C.E., Chennai reported in 2007 (218) E.L.T. 716 (Tri.-Chennai) = 2009 (13) S.T.R. 330 (Tri.-Chennai). Against the said order, Revenue is before me. 3. Mrs. R.K. Jagdev, ld. SDR, appeared before me and reiterated the grounds of appeal. She further submitted that these paints etc. are not covered under the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant portion is reproduced below : "The admitted position of the fact (as per para 10 of "Discussions & Findings" of the order of the Adjudicating Authority) is that the subject item 'paint' is used in the sugar factory for coating of various machines and pipe lines which are made of Iron & Steel to prevent them from deterioration and damage due to rusting and also for repair & maintenance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me becomes undeniable." 6. After going through the said observations by the Commissioner (Appeals), I find that the issue has been dealt by the Commissioner (Appeals) in detail and he has rightly held that this paint, varnish etc. are required by the respondents in the course of manufacturing of their final product. Therefore, the respondent has correctly taken the credit on these items and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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