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2006 (5) TMI 402 - CESTAT, MUMBAICenvat/Modvat - Capital goods - Construction materials - M.S. Plates, M.S. Angles, M.S. Channels, Aluminium Sheets, Ceramic Blankets, Nuts and Bolts, Laping Paste, Graf Seal Tapes - to be considered as parts, components, accessories of capital goods as per the definition of the capital goods under Rule 57Q of the erstwhile Central Excise Rules, 1944 or not - ceramic blankets - Nuts & Bolts - HELD THAT:- The appellants in their own case have been allowed the Modvat credit in respect of M.S. Plates, angles, channels, aluminium sheets in the decisions of CEGAT cited supra which has followed the decision CEGAT in the SIMBHAOLI SUGAR MILLS LTD. VERSUS COMMISSIONER OF C. EX., MEERUT [2000 (2) TMI 173 - CEGAT, NEW DELHI] which was upheld by the Supreme Court. The above decision make it clear that credit cannot be denied on the ground that the inputs are construction materials unless it is held that inputs are used for civil construction and are not part of plant and machinery not used for raising structure to support various machine parts of the machine - It therefore appears that it is not department’s case that the inputs were used for civil construction and therefore following the above decision, I allow the credit in respect of M.S. Plates, Angles, channels, aluminium sheets etc. Credit on ceramic blankets - HELD THAT:- The Commissioner (Appeals) has admitted that they are used as insulating material and therefore following the CEGAT decision in the case of COLLECTOR OF C. EX., CHANDIGARH VERSUS GUJARAT AMBUJA CEMENT LTD. [1999 (11) TMI 183 - CEGAT, NEW DELHI], I hold that the credit on the same will be admissible. Nuts & Bolts - HELD THAT:- Since the same are used for assembling the various parts and components of machinery the same are held to be entitled to Modvat credit. Appeal allowed.
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