TMI Blog1997 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner. 3. We have heard the submissions made by both sides. For the sake of easy reference, the items are being dealt with in the order in which they have been dealt with by the ld. Commissioner. I. Electrical Equipments, Electric Motors, Wires Cables (1) Electric Motor/Parts It was contended for the appellants that this item of equipment drives the main equipments for taking part in the manufacture of the final product. The Department, however, contended that this machine or equipment does not directly participate in the process of manufacture of cement. On careful consideration of the submissions made by both sides, we note that Electric Motor is a prime moving force for any machine or plant. A machine cannot function witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersed so far. We follow the ratio of this decision and hold that Modvat credit will be admissible on Wires and Cables. (4) Liquid Type Rotor/Resistance It was contended before us that this equipment is used in the raw grinding and cement grinding section. However, the appellants could not specifically say as to what precisely is the function of this item. In the absence of this evidence, we do not see any reason to interfere with the order of disallowing Modvat credit on this item and hold that no Modvat credit will be admissible on this item. (5) Speed Controllers/Transducers/Electrical Speed Switch It was argued before us that these are items of electronic panel board for regulating the speed of various parts of the machinery and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be admissible to parts as PCC/Power Control. (8) Electric Appliances/Items/Electronic Equipments GI Earthing Strips The appellants have neither clearly indicated the function of these items nor the location of these items in the plant and machinery. We, therefore, hold that no Modvat credit will be admissible on these items as these items cover a wide variety of goods, which may not be used in plant and machinery. (9) Static Convertor It was contended before us that static convertor is a process control instrument. It was brought to our notice that this Tribunal in the case of Collector of Central Excise v. Seshasayee Paper Boards Ltd. reported in 1997 (93) E.L.T. 75, held that industrial process control instruments and spares, St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abinets are concerned. II. Material Handling Machinery/Equipments It was argued before us that this item is fully covered by the decision of this Tribunal in the case of Collector Central Excise v. Mansurpur Sugar Mills Ltd. reported in 1996 (87) E.L.T. 91; in the case of Collector, Central Excise v. Uttam Industrial Engg. P. Ltd. reported in 1996 (86) E.L.T. 498 and also in the case of M/s. Mahindra Mahindra v. Collector of Central Excise reported in 1996 (87) E.L.T. 758. Looking to the decisions of the Tribunal, we do not have any hesitation to follow the ratio of the decisions of the Tribunal and hold accordingly. III. Pollution Control Equipments Pollution control in the present day circumstances is an essential item for funct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was contended before us that this item is a type of a Filter for Gypsum and Clinker which is used in the manufacture of cement and since this item is essential for filtering and is used in the process of manufacture, therefore, it should be eligible for Modvat credit as a capital goods. We find force in the argument of the appellants and agree with this contention that Modvat credit will be admissible on this item. VI. Clinker Manufacturing/Cement Mill Machinery etc. (i) We note that Modvat credit has been denied on Bucket Elevator Pipes and Tubes/Ducts/Metal Bellos Screw. We have already held that material handling equipment will be admissible for Modvat credit as capital goods. We find that the equipment described here is nothing but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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