ULTRA TECH CEMENT LTD. Vs. C.C.E. & S.T.
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
ULTRA TECH CEMENT LTD.
C.C.E. And S.T.
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(1.)THE issue before us in the present appeal is whether Nitrogen Cylinders and Welding Electrodes used by the appellants in their factory are eligible for Cenvat Credit.
(2.)Heard both sides. The learned counsel for the appellants submits that they have availed Cenvat Credit on Nitrogen Cylinders as capital goods, under the category of storage tank which is covered under the definition of capital goods under Rule 2(a)(vii) of the Cenvat Credit Rules 2004. They are availing Cenvat Credit on Welding Electrodes as capital goods under Rule 2(a)(iii). The learned counsel submits that there is no dispute that these goods are received in their factory, they are duty paid and they are utilized in their factory in or in relation to manufacture of final products. Therefore they are eligible for Cenvat Credit. He relied upon the decisions of this Hon'ble Tribunal in the case of J.K. Steel and Alloys Vs. Commissioner of C. Ex., Bhavnagar [2009 (234) E.L.T. 191 (Tri. -Ahmd.)] and the case of Hindustan Zinc Ltd. Vs. Commissioner of Central Excise, Jaipur [ : 2010 (251) E.L.T. 468 (Tri -Del)].
(3.)THE learned Authorized Representative strongly refutes the contentions of the learned counsel and submits that the definition of capital goods is an inclusive definition and Nitrogen Cylinder cannot be treated as a storage tank and therefore the same is not eligible for Cenvat Credit. He also contented that Welding Electrodes cannot be considered as capital goods and therefore the same is also not eligible for Cenvat Credit. He relied upon the decision of the Hon'ble Supreme Court in the case of Vikram Cement Vs. Commissioner of Central Excise, Indore [ : 2005 (187) E.L.T. 145 (S.C.)]
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