9911796707
TMI Blog2005 (6) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of "plastic crates" (SH 3923.90) for the period September, 2001 and May, 2002. Hence this appeal of the department. 3. In the impugned order, ld. Commissioner (Appeals) has relied on the Supreme Court's judgment in J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. STO, Kanpur, 1997 (91) E.L.T. 34 (S.C.), wherein the expression "in the manufacture of goods" was interpreted by the court and it was held that it should normally encompass the entire process of converting of raw material into finished goods. Ld. Commissioner (Appeals), on this basis, treated the 'plastic crates' as inputs and allowed input duty credit to the assessee, notwithstanding the fact that assessee had not claimed such a relief. In the present appeal, the rationale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Components, spares and accessories of the goods specified at (i) above; (ii) moulds and dies; (iii) refractories and refractory materials; (iv) tubes and pipes and fitting thereof; (v) pollution control equipment; and (vi) storage tank, used in the factory of the manufacturers of the final products, but does not include any equipment or appliance used in an office." 5. The 'plastic crates' under consideration are falling under SH 3923.90 of the CETA Schedule and the same are not covered under Sl. No. (i) above. The respondents have no c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tput emerges. The plastic crates used by the respondents as material handling equipment can hardly be treated as inputs as the definition of "input" under Rule 2 of the Cenvat Credit Rules, 2001/2002 cannot be extended so as to encompass the goods which are conventionally regarded as capital goods. There is a clear diving line between the two and this aspect was not subject-matter of J.K. Cotton Spinning and Weaving Mills (supra). This apart, the alternative plea of input duty credit is being raised for the first time before the Tribunal. I have seen the respondents' reply to the show cause notice and perused their Memorandum of Appeal filed with the Commissioner (Appeals). Neither of them contains the above plea for input duty credit on 'p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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