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TMI Blog2017 (9) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... ilability of credit on the goods - there is no doubt from the description given by the appellant that these goods had qualified as component and accessories of the capital goods and hence credit on these goods would be admissible - credit allowed - appeal allowed - decided in favor of appellant. - E/86282/14-Mum - A/88994/17/SMB - Dated:- 9-8-2017 - Mr. Raju, Member (Technical) Shri Sachin Chitnis, Advocate, for appellant Shri Sanjay Hasija, Superintendent (AR), for respondent ORDER The appellant, M/s. MIRC Electronics Ltd., is in appeal against denial of credit on: (a) Cleaning wire is used in Gemini-II glue dispenser machine for cleaning of the nozzle (used for dispensing of glue). (b) Push rod is used in ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment; (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used- (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service. 2.1 It is the contention of the appellant that these items are clearly capital goods. The appellant has further contended that the items paints and synthetic grease can be treated as inputs in terms of the decision of the Tribunal in the case of CCE, Raipur Vs. Bhilai Steel Plant - 2010 (261) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or accessories of the capital goods. Learned counsel has further pointed out that these items have been specifically allowed vide the following judgments: i) SRF Ltd. - 2000 (116) ELT 635 (T); ii) Vishwanath Sugar Ltd. - 2009 (236) ELT 289 (T); iii) Chemplast Sanmar Ltd. - 2005 (192) STR 921 (T); iv) Super Cassettes Inds. - 2006 (205) ELT 392 (T). 6. I have no doubt from the description given by the appellant that these goods had qualified as component and accessories of the capital goods and hence credit on these goods would be admissible. 7. Insofar as synthetic grease is concerned, the Tribunal in the case of Uttam Sugar Mills - 2006 (206) ELT 310 (T) has allowed credit on lubricating oils and grease ..... X X X X Extracts X X X X X X X X Extracts X X X X
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