9911796707
TMI Blog2023 (5) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... ely used in the manufacture of the end product- cement. Therefore, Sl. No. 5 of the Table appended to rule 57 Q shall be attracted and the assessee shall be entitle to the modvat credit on such DGPP sets being part / components of the cement plant/final manufacture product. The above analysis is clearly applicable to the facts herein as the parts of DG sets were imported and were received by the assessee in their factory even where the purchases are made by WIL. Further, the assessee acquired the components of the generating set, not for use in the manufacture of generating set as a final product but to generate electricity which was required for the manufacture of yarn etc. which was their final product. Needless to mention that the parts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hase orders, the set was to consist of spare parts required for assembly of the complete DG sets. These items were received by them on payment of appropriate duty in their factory and were used in the factory premises by M/s WNSD for erection of DG set. The assessee took credit of duty paid on components DG set used in their factory. The said DG set after erection was handed over to them on 4.06.98 and 24.03.99. 4. The revenue found that the assessee placed purchase orders for supply of operational DG sets to M/s WNSD and M/s WIL. The supply of imported parts for the DG sets were made by M/s WNSD and after receipt of the same at the site from them, M/s WIL procured other parts / equipments / accessories etc. indigenously and carried out er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11, 9295/2012 AND 6504-6505/2022 (iv) UOI vs. Aditya Cement & Anr, Order dated 27.03.2008 in Tax Ref. Civil No. 18 of 2003 by Hon'ble High Court (v) Vasvadatta Cement vs. CCE, Belgaum, 2002 (148) ELT 1046 (Tri.-Bang) 6. We have gone through the above referred decisions and also the latest decision of the Apex Court in CCE, Chandigarh Vs. Ambuja Cement vide order dated 8.09.2022 in CA No. 3005 of 2011, inter-alia, observing that DGPP sets on which modvat credit is allowed is part and parcel of the factory of the assessee which is ultimately used in the manufacture of the end product- cement. Therefore, Sl. No. 5 of the Table appended to rule 57 Q shall be attracted and the assessee shall be entitle to the modvat credit on such DGPP s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
