9911796707
TMI Blog2017 (3) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... evi, C.S.] The above appeal is filed by department against the order passed by Commissioner (Appeals) who set aside the demand, interest and the penalties imposed. 2. Brief facts are that the respondents availed CENVAT credit on excise duty / CVD paid on goods imported by them for providing taxable services. The respondent had imported certain items namely Electronic Ballasts and its accessories falling under chapter 94 and other items falling under 40 48 and availed credit to the tune of ₹ 33,97,601/- on such items under the category of capital goods. The department entertained the view that such lighting equipment used for outdoor film shooting cannot be treated as components/spares or accessories of capital goods. A Show C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is used for outdoor film shooting. These goods are specially used for the purpose of cinematographic shooting. The other items like Gloves and Tissues are specialized accessories used to use the camera as well as lighting equipments in proper function. That these items fall within the category of parts/components/accessories of capital goods and that respondent have rightly availed the credit. The Ld. Counsel argued that the Commissioner (Appeals) has discussed in detail the function and purpose of the goods imported and has arrived at the conclusion and these are parts of capital goods. 5. I have heard the submissions made before me. The issue to be analyzed is whether the goods imported namely, lighting equipments, Gloves and Tissues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tube for Analyzer Machine (capital goods) is a spare as they procured the said Picture Tube to replace the defunct picture lube of the Analyzer Machine. As the Analyzer Machine is used to view the negative after processing the exposed film and since the said Picture Tube was a spare to the said capital item. I hold that the credit availed on Picture Tube for Analyzer Machine was also admissible. 9. The appellant contention that the Kim Wipes- Lens cleaning Tissues; Leather Hand Gloves used to handle expensive Cinematographic Cameras; Spring assortment and Roll pin assortment [for Generator Lights], and Timing Belts also qualify themselves as Cinematographic accessories. There is adequate force in their contention that the Kim Wipes - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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