Cenvat Credit : Expression "tubes and pipes" in rule 2(a)(A)(vi) of CENVAT Credit Rules, 2004 covers all pipes and tubes whether of iron and steel or of PVC or HDPE; hence, PVC/HDPE/MS pipes or tubes used in effluent treatment plant are eligible for capital goods credit
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[2014] 50 taxmann.com 433 (New Delhi - CESTAT)
CESTAT, NEW DELHI BENCH
Shorewala Global Industries (P.) Ltd.
v.
Commissioner of Central Excise, Jaipur-I*
RAKESH KUMAR, TECHNICAL MEMBER
FINAL ORDER NO. 53448 OF 2014
APPEAL NO. E/886 OF 2011 (SM)
AUGUST 28, 2014
Rule 2(a) of the Cenvat Credit Rules, 2004 - CENVAT Credit - Capital Goods - Assessee purchased HDPE and PVC Pipes falling under heading 39172310 and 39172300 and took credit thereof as "tubes and pipes" used for their effluent treatment plant - Department denied credit on ground that PVC/HDPE Tubes were not eligible as "tubes and pipes" for capital goods Cenvat credit - HELD : Expression "tubes and pipes" in Rule 2(a)(A)(vi) covers all pipes and tubes whether of iron and steel or of PVC or HDPE - Hence, disallowing credit in respect of PVC/HDPE pipes used in effluent treatment plant was totally wrong [Para 6] [In favour of assessee]
Rule 2(a) , read with rule 9, of the Cenvat Credit Rules, 2004 - CENVAT Credit - Capital Goods - Assessee purchased "MS Tubes" falling under tariff heading 73063090 from Surya Roshni - Assessee took credit thereof as capital goods being "tubes and pipes" used for their effluent treatment plant - Department argued that Surya Roshni manufactures only 'tube lights' and therefore, impugned goods were 'tube lights' and not 'MS Tubes' and disallowed credit - HELD : If Department had any doubt, necessary verification could have been done instead of disallowing credit - Fact as to whether Surya Roshni have a steel division and manufacture steel tubes could be checked from their website - Moreover, when invoice itself mentions goods as MS tubes of heading 73063090 and from value of goods, same cannot be tube lights, it is absurd to infer just on basis of name of supplier that goods supplied were tube lights - Hence, impugned credit was allowed [Para 7] [In favour of assessee]
Words and Phrases: "Tubes and Pipes" as used in rule 2(a) of CENVAT Credit Rules, 2004
Rajesh Sonthalia, Advocate for the Appellant. Yashpal Sharma, Authorized Representative (DR) for the Respondent.
■■■
[2014] 50 taxmann.com 433 (New Delhi - CESTAT)
CESTAT, NEW DELHI BENCH
Shorewala Global Industries (P.) Ltd.
v.
Commissioner of Central Excise, Jaipur-I*
RAKESH KUMAR, TECHNICAL MEMBER
FINAL ORDER NO. 53448 OF 2014
APPEAL NO. E/886 OF 2011 (SM)
AUGUST 28, 2014
Rule 2(a) of the Cenvat Credit Rules, 2004 - CENVAT Credit - Capital Goods - Assessee purchased HDPE and PVC Pipes falling under heading 39172310 and 39172300 and took credit thereof as "tubes and pipes" used for their effluent treatment plant - Department denied credit on ground that PVC/HDPE Tubes were not eligible as "tubes and pipes" for capital goods Cenvat credit - HELD : Expression "tubes and pipes" in Rule 2(a)(A)(vi) covers all pipes and tubes whether of iron and steel or of PVC or HDPE - Hence, disallowing credit in respect of PVC/HDPE pipes used in effluent treatment plant was totally wrong [Para 6] [In favour of assessee]
Rule 2(a) , read with rule 9, of the Cenvat Credit Rules, 2004 - CENVAT Credit - Capital Goods - Assessee purchased "MS Tubes" falling under tariff heading 73063090 from Surya Roshni - Assessee took credit thereof as capital goods being "tubes and pipes" used for their effluent treatment plant - Department argued that Surya Roshni manufactures only 'tube lights' and therefore, impugned goods were 'tube lights' and not 'MS Tubes' and disallowed credit - HELD : If Department had any doubt, necessary verification could have been done instead of disallowing credit - Fact as to whether Surya Roshni have a steel division and manufacture steel tubes could be checked from their website - Moreover, when invoice itself mentions goods as MS tubes of heading 73063090 and from value of goods, same cannot be tube lights, it is absurd to infer just on basis of name of supplier that goods supplied were tube lights - Hence, impugned credit was allowed [Para 7] [In favour of assessee]
Words and Phrases: "Tubes and Pipes" as used in rule 2(a) of CENVAT Credit Rules, 2004
Rajesh Sonthalia, Advocate for the Appellant. Yashpal Sharma, Authorized Representative (DR) for the Respondent.
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