TMI Blog2017 (5) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... eliance placed in the appellant's own case [2016 (7) TMI 1198 - CESTAT HYDERABAD], where it was held that These goods are integral to the manufacturing process and would fall within the definition of capital goods/parts, and the credit was allowed - appeal allowed - decided in favor of appellant. - E/28499/2013-SM - Final Order No. A/ 30445/2017 - Dated:- 21-3-2017 - Ms. Sulekha Beevi, C.S., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,919/- . in appeal, the Commissioner(Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant, the learned counsel Shri B. Anil Kumar submitted that the issue in the present appeal pertains to the CENVAT Credit disallowed on corrugated hoses and silo hoses only. The issue whether credit is eligible on corrugated hose under the category of capital goods was analysed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submitted that hoses did not fall within the definition of capital goods and therefore the authorities below have rightly denied the credit. 5. I have heard the submissions made before me. The Tribunal in the Final order stated supra has analysed the issue whether corrugated hoses are eligible for credit under capital goods. The Tribunal has observed that such hoses are needed for conne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 2(a)(A)(vi) of CCR. In that sense, the hoses can be treated under this heading, consequently these goods become capital goods. Hence, credit of duty availed on corrugated hose and silo hose is to be treated as eligible credit and not otherwise. 6. From the above, it is evident that silo hoses are used for connecting the silo with other machineries in the factory. Therefore they bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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