9911796707
TMI Blog2018 (6) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- Both the items in question have been undisputedly used in the factory of production - It is not the case of revenue that the appellant could manufacture the dutiable output without the use of the items in question. Credit on both the items in question, are allowable, as inputs under Rule 2 (k) of CCR, 2004 being used in the factory of production - appeal allowed - decided in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trefoil Clamp are used for cable dressing of single core 11 KV power cable from terbo generator to switch yard in trefoil configuration in powerhouse to protect heavy-duty cable from getting damaged. Thus, these clamps upon affixing become part and parcel of the cable used in trefoil configuration. As regards unchained cold rolled P.T. Aluminium Coils, it was explained that these are used for insu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p and unchained Cold Rolled P.T. Aluminium Coil. In the impugned Order-in-Appeal, the credit on Aluminium Trefoil Clamp have been denied, observing that these clamps are the items which are used to hold things at a fixed place. These clamps can be by no means be termed as components, spares for accessories of 11KV power cables under Cenvat Credit Rules, 2004. As regards unchained Cold Rolled P.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.T. Aluminium Coil is also necessary in insulation of the pipes which carry steam from one end to another of the factory or the boiler to the production point for manufacture of dutiable goods, have not been disputed. Under the definition of inputs under Rule 2(k) of CCR, 2004, any item used in the factory for production by the manufacturer, the Cenvat credit is available. 5. Heard the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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