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TMI Blog2017 (1) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... along with interest. The assessee has filed cross objections putting forward this claim. The parties hereafter are referred to as Assessee and Revenue for the sake of convenience. 2. The facts are that: The assessee was engaged in manufacture of bulk drugs and availed the facility of CENVAT Credit on inputs, capital goods and input services. During the period August 2010 to March 2011 assessee availed credit on MS plates, sheets, joists, single leaf door, glazed view panel etc. The department entertained the view that credit is inadmissible and show cause notices were issued for recovery of the irregularly availed credit along with interest and proposing to impose penalty. After due process of law the original authority disallowed the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Ld. Counsel that single leaf door and double glazed view panel were used in the packing unit That they are not part of the civil constructions. The single leaf door is placed inside the regular door and it is used in the packing unit as part of GMP (Good Manufacture Practices) which the assessee has to follow in order to confirm to the standard practices of USA. The use of single leaf door and glazed view panel is intended to prevent contamination. The Ld. Counsel also argued that the credit availed on these items was not utilised and therefore the demand of interest which was upheld by the Commissioner (Appeals) may be set aside. 5. I have heard the rival submissions made before me and perused the records. In para 8 of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h ruling in L.H. SUGAR FACTORIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT [2010 (251) E.L.T. (TRI.- DEL)], the impugned items are eligible for credit. d) White grease being a lubricant, specifically covered under Rule 2(k) is eligible for credit as an input. e) Composite containers are used to pack the statutory samples; and packing material being specifically covered under Rule 2(k), the impugned item is eligible for credit. f) Empty new cylinders are used in sampling of process material, intricately connected with the manufacturing process and hence eligible for credit. g) Fire Bar, Cast Iron Grid Plates and Cl Column are essential components used in the Boiler which generates steam transmitted through pipelines to the react ..... X X X X Extracts X X X X X X X X Extracts X X X X
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