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TMI Blog2009 (6) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords, the admissibility of credit of the above items are discussed below: (A) Colomony Powder:- Ld. Advocate submits that Colomony Powder is a metal powder used for filling of the cracks of the old and used moulds and dies. He submits that the appellant manufactured Glass Bottles, wherein moulds and dies are used as capital goods. By repeated use of moulds and dies, it is damaged and Colomony Powder is used to fill-up this damage in the moulds and dies. Thus, the Colomony Powder is used for repair and maintenance of moulds and dies. He submits that the Tribunal in the case of Hindustan Zinc Ltd. Vs. CCE, Jaipur reported in 2009 (91) RLT 229 (CESTAT-Del.) = 2009 (235) ELT 289 (Tribunal-Delhi) following the decision of the Hon'ble Rajasth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Commissioner (Appeals) that these items were used for transferring the raw materials/semi-finished glass bottle as well as finished goods (glass bottles) from one section to another section in the factory premises. Ld. Advocate submits that the Plastic Crates/Pallets are accessories. He relied upon the decision of the Larger Bench of the Tribunal in the case of Banco Products (India) Ltd. Vs. CCE, Vadodara-I reported in 2009 (91) RLT 216 (CESTAT-LB). I find that the Larger Bench of the Tribunal in the case of Banco Products (India) Ltd. (supra) held that Plastic Crates were used for transporting raw materials to machine and finished goods from machine to store room is accessory to machine and eligible for credit as capital goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no allegation in the show cause notice that these items were not used in relation to the manufacture of final products and business activities. Therefore, the findings of the Commissioner (Appeals) is without any basis. It is noted that the Tribunal in the case of Commissioner of Central Excise, Nasik Vs. Cable Corporation of India Ltd. reported in 2008 (87) RLT 783 (CESTAT-Mum.) = 2008 (12) STR 598 (Tribunal-Mumbai) held that rent-a-cab service is used for the employees of the factory for manufacture of goods, input-credit is eligible. Hence, there is no justification to deny the credit on these items. 3. In view of the above discussions, denial of credit on Colomony Powder, Welding Electrodes, Plastic Crates & Pallets and Input ..... X X X X Extracts X X X X X X X X Extracts X X X X
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