TITAWI SUGAR COMPLEX Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the order of the Commissioner (Appeals) No. 611/CE/MRT -I/2004 dated 18.10.2004.

(2.) HEARD both sides.

(3.) 1 Learned Company Secretary submits that, Chem Ash has been used in relation to the manufacture and they are eligible for the benefit of credit in terms of the decision of this Tribunal in the case of CCE, Jaipur v. J.K. Synthetics Ltd. . He concedes that, no declaration has been filed in respect of defoamers. As regards parts of conveyors, upto indicators, they are parts meant for conveyors and machinery which are capital goods. Though, there is a restriction in respect of capital goods in terms of classification, there is no restriction that the components, spares and accessories which go into those specified capital goods should fall under any particular tariff item. He relies on the decision of the Tribunal in the case of Jubilant Organosys Ltd. v. CCE, Pune -III, 2007 (219) ELT 927.