TMI Blog2001 (12) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... stion involved in this appeal is whether four items viz. Steam Jointing Sheet, Castable refractories, Aluminium Section and Air Circuit Breaker used by the appellants for various purposes in their factory during February-March 1996 were eligible capital goods under Rule 57Q of the Central Excise Rules, 1944. The authorities below decided this issue against the appellants. Hence the present appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that the same were not components or spare parts of any machine or machinery. The lower appellate authority denied Modvat credit on the goods, holding that the goods were not used for producing or processing any goods or for bringing about any change in any substance for the manufacture of final product. Counsel submits that all these items could be correctly categorized as components or par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. TISCO Ltd. [1999 (34) RLT 646] in respect of the refractories. 3. Ld. SDR, Shri A.S. Bedi has reiterated the findings of the adjudicating and first appellate authorities. 4. I have examined the submissions. I find that, in their reply to the show-cause notice, the appellants had categorically stated the functional aspects of the goods in question. They pleaded that Aluminium Sections and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge from pipes) to be eligible capital goods appear to be apposite to the question whether the Steam Jointing Sheets of the appellants were modvatable capital goods. As regards refractory materials, I find that these were used as a heat resistant lining for the boiler. The boiler was admittedly a machinery/equipment eligible for capital goods credit under Rule 57Q. The use of the refractory lining ..... X X X X Extracts X X X X X X X X Extracts X X X X
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