9911796707
TMI Blog2013 (10) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent: Ms. Indira Sisupal, JDR JUDGEMENT Per Mathew John: The applicant is a manufacturer of Pesticides, Fungicides, Herbicides, Plant Growth Regulators, Bio Fertilizers etc. During the period Dec.'09 to Dec.'10, they had taken Cenvat credit of Rs.48,084/- on Racks, which they had imported on payment of Customs duty for use in their factory, for proper storage of both raw materials and finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant submits that these Racks were very essential in their manufacturing process. He submits that the issue whether Cenvat credit can be taken on such items has been under dispute in various cases and different Benches of the Tribunal took different views and the matter was referred to a Larger Bench of the Tribunal in the case of Banco Products (India) Ltd. Vs Commissioner of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory. If it is to be identified as accessory the machinery for which the item is being considered as accessory should be identified. He says that there is no such machine in appellants factory. When it is not an accessory to any machinery and when the goods are not classifiable under the specific Chapters mentioned under Rule 2A, Cenvat credit cannot be allowed on the goods classifying it as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the decision is followed unless it is reversed by a higher authority. I also note that the Ld. Commissioner (Appeal) in para 4.6 relied on certain observations of the Hon. Apex Court in CCE Vs. Rajasthan State Chemical Works -1991 (55) ELT 444 SC. But the said judgment itself concluded that handling of raw material is a process integrally connected with manufacture of final products and thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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