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TMI Blog2024 (12) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. G. Nanmaran Special Government Pleader For the Respondent : Mr. M. Hariharan ORDER C. SARAVANAN, J. This Tax Case Revision has been filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in CTSA No.115/2017 dated 10.03.2022, raising the following substantial questions of law: 1. Whether the order of the learned Tribunal in deleting the reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Others -vs- Union of India and Others (64 STC 42). The operative portion of the impugned order reads as under: "7. Heard both sides and perused the connected records. The point raised for consideration in the present appeal filed is that: a) as to whether the reveral tax credit of Rs. 8,00,845-00 on capital goods, made by the assessing authority and deleted by the first appellate authority, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y followed the Hon'ble Madras High Court decision in (2001) ECC 151, 2001 (129) ELT 48 (Mad) wherein it was held " the definition of manufacture in Section 2(f) includes any process incidental or ancillary to the completion of a manufactured product. The manufacturer referred to the definition of capital goods in Rule 57Q must insofar as the term "plant" is concerned, be construed as referring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the part of the assessing authority in holding to disallow or deny the claim of ITC on the capital goods and even the findings so given in Point No.(a) to (c) above are not substantiated with any ruling of judicial forums. The mere one word reason adduced by him is found to be balled in nature and not self speaking and not acceptable in law. The appeal grounds of the state also with mere re-produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fabric and therefore is liable to pay tax under the provisions of the TNVAT Act, 2006. Consequently, input tax credit on the capital goods used for such process cannot be denied. 5. In these circumstances, we are inclined to dismiss this Tax Case Revision. No costs. Accordingly, the substantial questions of law raised in this revision are answered in favour of the assessee and against the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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