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TMI Blog2013 (12) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... tween DHDS plant and low sulphur recovery plant - The Sulphur Recovery Unit & Standby Sulphur Recovery Unit have to be treated as the capital goods used in the manufacture of marketable HSD meeting the ISI specifications and which is a dutiable final product – Decided in favour of Assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... sulphur recovery plant is not integrally connected plant with the DHDS plant. When Revenue could not prove that there is no integral connection between DHDS plant and low sulphur recovery plant, the appellant succeeds. Consequently, appeal is allowed. [Dictated & Pronounced in the open Court] Rakesh Kumar D N Panda PER : Rakesh Kumar 5. While, I fully agree with the order dictated by my learned brother in the open Court, since certain issues raised during the hearing of this matter and the appeal memo have to be specifically dealt with, I am recording a separate order. 6. The appellant are a refinery engaged in the manufacture of petroleum products namely Motor Spirit, High Speed Diesel (HSD), SKO, Naphtha, Furnace Oil, Liquefied Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant under the provisions of Central Excise Rules, 1944/ Cenvat Credit Rules, 2001/2002. Commissioner in this order held that the SRU and SSRU having been used exclusively for manufacture of Sulphur, an exempted final product, are not eligible for capital good Cenvat credit in terms of the provisions of Rule 57 R(1)/57 AD (3) of the Central Excise Rules, 1944 and Rule 6 (4) of Cenvat Credit Rules, 2001/2002. Against this order of the Commissioner, this appeal has been filed. 7. Heard both the sides and perused the records. 8. Since, the arguments of the appellant and the respondent have been recorded in the order dictated by my learned Brother in the open court, there is no necessity to repeat the same in this order. 9. I have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollution Control Authorities, use is more in the nature of Pollution Control Equipment. In fact Diesel Hydrogen Desulphurisation (DHDS) plant together with SRU and SSRU has to be treated as capital goods used for manufacture of marketable HSD and not the capital goods used for manufacture of Sulphur. Therefore, the Commissioner's finding that SRU and SSRU are the capital goods used exclusively for manufacture of exempted final product - sulphur is incorrect and, as such, the impugned order is not sustainable. The SRU & SSRU have to be treated as the capital goods used in the manufacture of marketable HSD meeting the ISI specifications and which is a dutiable final product. The impugned order, therefore, is set aside. The appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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