9911796707
TMI Blog2014 (9) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... goods supplied are tube lights and not MS tube is absurd. If the Department had any doubt the necessary verification could have been done instead of the disallowing the credit. The fact as to whether M/s Surya Roshni Ltd. have a steel division and manufacture steel tubes could be checked from their web-site on the internet. Moreover, when the invoice itself mentions the goods as MS tubes of heading 73063090 and from the value of the goods, the same cannot the tube lights, it is absurd to infer just on the basis of the name of the supplier that the goods supplied were tube lights and that too without making slightest effort to ascertain whether M/s Surya Roshni manufacture only the light fittings or also manufacture steel pipes also. order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the goods received from M/s Surya Roshni were tube lights and not M.S. Tubes and that the PVC/HDPE Tubes were not eligible for capital goods Cenvat credit. The above order of the Deputy Commissioner (Appeals) was upheld by the Commissioner (Appeals) vide order-in-appeal dated 11/01/11. Though before the Commissioner (Appeals), the appellant pleaded that the goods received from M/s Surya Roshni were M.S. Pipes and not tube lights and that MS Tubes and PVC/HDPE Tubes have been used in their effluent treatment system, the Commissioner (Appeals) did not accept this plea observing that even if it is accepted that the appellant had received MS Tubes from M/s Surya Roshni, there is no evidence regarding use of these MS tubes and PVC/HDPE t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant these goods are capital goods covered by the term pipes and tubes and have been used by them in effluent treatment plant. However, the stand of the Department is that M/s Surya Roshni manufactures only the tube lights and hence the goods supplied by them under the invoice issued by them have to be tube lights and not MS tubes. With regard to the PVC/HDPE pipes, the Department s stand is that the same are not covered by the term pipes and tubes and hence are not eligible for Cenvat credit. Another plea of the Department is that there is no evidence given by the appellant regarding use of the above-mentioned items. In my view, the terms pipes and tubes covers all pipes and tubes whether of iron and steel or of PVC or HDPE. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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