9911796707
TMI Blog2003 (8) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... IC (HCD). According to the department, the declaration under Rule 57T filed on 28.4.94 does not disclose about the installation of Chlorine Evaporation Plant at the premises of SPIC (HCD) and therefore, they cannot take shelter under the declaration filed with reference to the input credit for availing credit on capital goods viz. Chlorine evaporation plant. Commissioner after due analysis of all the factors and applying the ratio of the judgments cited before him set aside the order in original against which the Revenue has come in appeal before the Tribunal. The findings recorded by the Commissioner (Appeals) is reproduced below : 5. I find that the appellants have entered into an agreement on 27.9.95 on operation of chlorine evapora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 6), it has been held that if the work carried out in different building at different places is inter connected and conducted by the same person, the manufacture would not be complete in the absence of work in any of the units. In the light of the above, it is observed that the plant located at SPIC-HCD is exclusive for the appellants manufacturing activities for the manufacture of epchlorohydrin and therefore the evaporation plant can be deemed to be the factory of the appellants though situated in another premises i.e., at SPIC-HCD on agreement basis. Therefore, the capital goods involved in such plants, which plant is vital for the manufacture of the final products, are eligible for capital goods MODVAT credit. The lower authority is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t at SPIC (HCD). He has also noted that the lower authority had conceded this point. He has also noted that Chlorine evaporation plant located at SPIC (HCD) is inter-connected by pipe lines and used by the assessee in the manufacture of the final product viz. Epichlorohydrin (ECH). He has taken into consideration the overall facts and circumstances including the declaration filed by the assessee disclosing the location of Chlorine evaporation plant and held that the capital goods involved in the manufacture of final product is eligible for the Modvat. It is well settled law by the Hon'ble Apex Court as in the case of Jaypee Rewa Cements vs. CCE, MP reported 2001 (46) RLT 491 (SC) = 2001 (133) ELT 3 that the inputs need not be utilized w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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