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TMI Blog2008 (2) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... n turn used in the manufacture of final product, credit cannot be denied - Asbestos packing/compressed asbestos fibres used for preventing leakage in pipes in sugar mill are eligible for credit - RMP Tee Nozzle for Cooling purpose, EN9 Load Screw Part of cane unloader, Copper Strip & Aluminium Sheet etc. used in or in relation to mfg. of final product, credit allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2007 (214) E.L.T. 510 (Raj.) held that MS/SS plates used in workshop meant for repair and maintenance of machinery, which are used for manufacture of final product are eligible for Cenvat credit. The Tribunal in the case of CCE, Indore v. Hotline Glass Ltd., reported in 2007 (210) E.L.T. 69 (Tri.-Del.) = 2007 (5) S.T.R. 437 (Tribunal) held that input used in the manufacture of capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems if used for structural and building materials. (ii) Asbestos Packing, Graphite Packing etc. :- It is seen that these items were used to make leak proof at joints of pipes used for manufacture of finished product. The Tribunal in the case of KCP Sugar & Industries Ltd. v. CCE, Guntur reported in 2004 (178) E.L.T. 275 (Tri. - Bang.) held that Asbestos packing/compressed asbestos fibres used fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese items were used for baggase discharging. The appellants are engaged in the manufacture of sugar, molasses and baggase, a bye-product. Therefore, these items were used in or in relation to the manufacture of final product. So, these items are eligible for credit.
3. In view of the above discussions, the appeal is allowed in the above
(Order dictated and pronounced in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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