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TMI Blog2007 (12) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... itrogen and other gases” are not used for manufacture of goods, so credit not admissible – “labour charges” on which credit has been availed & duty has been paid on them so they are not input, so not eligible for credit – appeal partly allowed - E/964/2006-SM - 1810/2007-SM(BR)/(PB), - Dated:- 6-12-2007 - Shri S.S. Kang, Vice-President [Order]. -1. Heard both sides. The appellants filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed as furnace casing. Hence, the input credit by treating the same as MS structure is not sustainable and hence set aside. 4. Cable Trays are for providing support to cables which provide power for running of machinery for manufacturing final product are eligible for credit as held in the case of Binani Cement Ltd. v. CCE, Jaipur reported in 2003 (160) E.L.T. 163. In view of the above de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding use of these gases in the production of excisable goods, therefore, the credit was rightly denied. 7. In respect of duty on labour charges, I find that the contention of appellant is that credit was availed on the quantity mentioned of inputs by the manufacturer. Subsequently, the manufacturer paid the duty in respect of labour charges. I find that labour charges are not a input. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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