9911796707
TMI Blog2012 (8) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... are parts of machineries and get consumed when the machineries are used and therefore have been held as consumables. Just because they have to be frequently replaced, it cannot be said that they are in the nature of capital goods. Further, it also cannot be said that just because after some time they are required to be replaced, they cease to be part/accessory of the machine. Under these circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is in appeal against the decision in the impugned order that respondent is eligible for cenvat credit in respect of High Pressure gauge, Electric Machine Pump, RTD sensor, Thermo Couple, P.H. Electrode, Carbon filled bush, Branded Gland packing and Gland packing. The ld. A.R. on behalf of Revenue made it in detail submissions and after hearing both the sides, it is felt that respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory to another and therefore they could not have been considered as accessory to any particular machine. I find considerable force in the argument that the decision of the Tribunal of the Larger Bench applies to these items. Therefore credit is available. 3. Credit in respect of PH electrode, carbon filled brush, branded gland packing and gland packing. In all these cases it is the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore have been held as consumables. Just because they have to be frequently replaced, it cannot be said that they are in the nature of capital goods. Further, it also cannot be said that just because after some time they are required to be replaced, they cease to be part/accessory of the machine. Under these circumstances, the credit is to be allowed on carbon filled bush and PH electrode. As r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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