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TMI Blog2013 (12) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant are manufacturers of cement and clinker chargeable to Central Excise duty. One of the item which is used by the appellant is Sweet on Paste (SOP) classifiable under heading 3810 10 10. The purpose of this SOP is to reduce the abrasion of certain machinery and increase their efficiency and effectiveness. SOP is used mainly in coal mill, raw mill, nozzle ring area in raw mill, big fans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal dated 29-10-2010 against which these two appeals have been filed. 2. Heard both the sides. 3. Ms. Sukriti Das, Advocate, the learned Counsel for the appellant, pleaded that the impugned order itself accepts that the SOP is used to reduce the abrasion and increase the efficiency and effectiveness of the machinery, that in view of this use of SOP, the same has nexus with the manufacture of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , pleaded that the impugned order is not sustainable. 4. Shri R.K. Verma, the learned Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) in it. 5. I have carefully considered the submissions from both the sides and have perused the record. 6. I find that the order-in-original itself accepts that use of the SOP reduces the abrasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not disputed that the use of SOP reduces the obsession and thereby enhances the productivity and, therefore, it is commercially expedient to use this item. In view of this, I hold that the SOP has to be treated as an input and hence would be eligible for Cenvat credit. The impugned order disallowing the Cenvat credit is, therefore, not sustainable. The same is set aside. The appeals are allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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