TMI Blog2006 (3) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... r : S.L. Peeran, Member (J)]. This is a revenue appeal against OIA 48 -18/2003 dated 29-10-2003. The Commissioner after due examination of the matter has clearly held that the ducts and structurals of steel have to be considered as part of the plant and machinery required to manufacture cement and the said ducts and structurals are entitled to be treated as capital goods and hence Modvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del.) has held that MS tube and pipes used in the cement factory for conveying steam, water, gases, etc., qualified to be regarded as capital goods in terms of clause (b) of explanation 1 to Rule 57Q(1) of the erstwhile Central Excise Rules, 1944. He also relied on the ruling rendered in the case of Bellary Steel Alloys Ltd. v. CCE, Belgaum, 2005 (180) E.L.T. 92 (Tri. - Bang.) wherein HR sheets, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of final products and the same has been held to be covered by the definition of capital goods. The structural support for conveyor has also been held to be eligible for credit as capital goods. 4. On a careful consideration, we notice that the Commissioner rightlyfollowed the ratio of the Apex Court judgement rendered in the case of Jawahar Mills. The items have been used for manufacture of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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