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TMI Blog2019 (1) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... dit ought to be allowed. The impugned items in the present appeal are Chemical Compounds, Paints and Thinner, Fan Ring, Fan Guard, Coloured Steel, Collecting Electrode, Fabricated Structure, Beams, Steel Wire Rope, Chain part thereof, Painted Grating, Aluminium Coil, Rolled Aluminium, Metal Bellows, Tool Bit and Rotating Arrangement Geared Unit. These items fall within the definition of “inputs” - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No.: E/40007/2015 - Final Order No. 40121/2019 - Dated:- 14-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri. M. Karthikeyan, Advocate for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egory of capital goods and if the items fall under the definition of inputs, Credit would be eligible. 3.2 He argued that the authorities below have disallowed the Credit by relying upon the decision in the case of M/s. Vandana Global Ltd. Vs. Commissioner of C.Ex. Cus., Raipur 2010 (253) E.L.T. 440 (Tri. LB) which is no longer good law. It is further argued by him that the Credit availed on these goods has been held to be eligible by the Tribunal vide Final Order Nos. 40601-40607/2018 dated 07.03.2018 for the periods earlier to the period of dispute herein. 4. On the other hand, Ld. AR Shri. B. Balamurugan appearing on behalf of the respondent supports the findings in the impugned Order. He submitted that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such goods are used primarily for personal use or consumption of any employee; and (F) any goods which have no relationship whatsoever with the manufacture of a final product. Explanation . - For the purpose of this clause, free warranty means a warranty provided by the manufacturer, the value of which is included in the price of the final product and is not charged separately from the customer;] 7. It is brought out by the decision of the Larger Bench in Commissioner of Cus. C.Ex., Meerut-I Vs. Modi Rubber Ltd. 2000 (119) E.L.T. 197 (Tri. LB) that if the Credit is not eligible as capital goods and if the same qualifies as inputs, the Credit ought to be allowed. Similar view has been taken by the Larger Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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