TMI Blog2005 (11) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority allowed capital goods credit of Rs. 3,42,118/- to the assessee in respect of M.S. Plates which were used by them for repairs and maintenance of cement producing machineries. Some of these plates were received in their factory prior to 1-4-2000 and the rest received after that date. It was on 1-4-2000 that Rule 57A (relating to input-duty credit) and Rule 57Q (relating to capital goods cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the assessee, as the plates were used as components of cement, manufacturing machinery and as the said machinery was classifiable under Heading 84.74 of the CETA Schedule, Modvat/Cenvat credit was available to them. This is the dispute arising in this case. 2. After hearing both sides and considering their submissions, I find that it was held by coordinate benches of the Tribunal in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upport from the Board s Circular No. B-4/7/2000-TRU, dated 3-4-2000. The circular clarified that components, spares and accessories might fall under any Chapter but they should be components, spares and accessories of the goods specified in Clause (a)(i) Rule 57AA. I find that, under the relevant Rules, whether prior to 1-4-2000 or thereafter, components, spares and accessories of capital goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and maintenance and do not become part of the machinery itself. The facts of the instant case are clearly distinguishable. Hence I am unable to appreciate the reliance placed by ld. SDR on the larger bench decisions. 3. One of the grounds stated by the appellant is that the apex court has admitted a civil appeal filed by the department against the Tribunal s Order No. 896-899/2002 NB dated 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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