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TMI Blog2013 (11) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... r manufacturing process - The Section Note 6 of Section XVI clearly lays down that process of the type done by the appellant amounts to manufacture –Order set aside – Decided in favour of Assessee. - E/37/2005 - Final Order No. 40342/2013 - Dated:- 22-8-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri M. Karthikeyan, Advocate For the Respondent : Shri M. Rammohan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deny the CENVAT credit on such screen printing machines amounting to Rs.70,480/-. 3. The learned counsel for the appellant submits that the eligibility for credit is clearly laid down under Rule 57B of Central Excise Rules, 1944, as it existed at the relevant time. The situation under consideration is covered by Rule 57B(2) of the said Rule which is reproduced below:- The manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57A as input on goods like machines, machinery, equipment etc. covered under Rule 57Q. But there was an exception in the said clause that if such machines, machinery, equipment were to be used as components or parts in the manufacture of final products, CENVAT credit could be availed considering the goods as inputs. The learned counsel submits that they had used screen printing machines bought by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osing the prayer, the learned AR submits that once the goods were classified as machines capable of performing an independent function of screen printing it could no longer be considered as an input. The purchase order shows that the equipment brought into the factory was capable of performing independent function and therefore by no stretch of imagination this could be considered as input. He als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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