2012 (11) TMI 435

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..... ter. It is essential for operating a ‘Hydraulic Machine’, which is in turn, an essential component of a Machinery with which it is functioning - goods are indispensable and undisputedly, they are used in the manufactory for the manufacture of final goods - Appellant is eligible for CENVAT Credit - E/216/2011 - A-360/KOL/2011 - Dated:- 24-11-2011 - Shri S.K. Gaule, J. REPRESENTED BY : Shri S .....

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..... Hydraulic and Hadi Die Casting Machines and cannot function without these goods. In this regard, the Appellant also submitted a certificate. The Appellant also placed reliance on the Hon ble Supreme Court s Order in the case of C.C.E. v. Jawahar Mills Ltd. reported in 2001 (132) E.L.T. 3, wherein it was held that capital goods can be machines, machinery, plant, equipment, apparatus, tools or appli .....

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..... Undisputedly, the condition that the goods were used in the factory of manufacture of final products, is satisfied. The goods are also not covered under exclusion clause, since they were not used in the office premises. Hydraulic Oil is indispensable for operating any Hydraulic Machine used as component for all Machinery falling under eligible Chapter. It is essential for operating a Hydraul .....

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