9911796707
TMI Blog2015 (11) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... 306 - CESTAT, KOLKATA), this Tribunal held that diesel locomotive torpedo ladle car carrying molten metal not only enhances the effectiveness, but without it the handling and in turn production of finished goods would not be possible. The Tribunal upheld the lower authority's order holding that diesel locomotive as accessory of capital goods. - all these equipments are correctly be considered as accessories to various capital goods involved in the manufacture of final products as they are integrally connected in the process of manufacture. Accordingly, we hold that the denial of cenvat credit for these items is not sustainable - Decided in favour of assessee. - Excise Appeal No. 3104 of 2006 - FINAL ORDER NO. 52994 /2015-EX(DB) - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t each one of the impugned goods are used within the factory of production in relation to manufacture of their final products directly or indirectly. 4. During the arguments the learned Counsel for the appellant explaining the role played by the impugned goods in the overall operation of their plant. The jumbo electric /battery operated platform truck is special kind of item to carry nitrogen cylinder to gas boosting station of hot blast furnace and the lime to pig casting machines and water treatment plant. Hot metal transport vehicle is not a vehicle running on the public road. The Hot metal produced in blast furnace is tapped and stored in ladle and carried to steel melting furnace with the help of specially designed vehicle on the ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ladle transfer car are specially designed for operational use inside the appellant's factory. These items are part of overall machinery system critically contributing to manufacture of final product. 8. They are not transfer vehicles or trucks for common public transport of goods. As admitted in the proceedings, they are specially designed for industrial purpose and the operate within narrow scope of factory premises. In the case of Bhusan Steel Ltd. (supra), this Tribunal held that diesel locomotive torpedo ladle car carrying molten metal not only enhances the effectiveness, but without it the handling and in turn production of finished goods would not be possible. The Tribunal upheld the lower authority's order holding that d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
