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TMI Blog1997 (11) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... dvat credit in certain capital goods under Rule 57Q of the Central Excise Rules, 1944. 2. By the impugned order the Collector allowed Modvat credit on (i) refractory bricks, (ii) unmachined grinding media, and (iii) C.I. castings. However, he denied Modvat credit on (i) Copper, aluminium, PVC Cables, (ii) Scientific instruments, (iii) Distribution control system, (iv) Rupture Discs, (v) Filter bags and (vi) Static Convertors. 3. Shri A.N. Haksar, ld. Sr. Counsel along with Shri R.C. Pandey, Advocate appeared for the appellants. Shri P.K. Jain, ld. SDR, appeared for the Department. 4. We have heard the submissions from both sides. 5. We discuss the eligibility for Modvat credit of the following items as capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the pre-heated raw-mix is monitored at every stage. If temperatures are not monitored correctly, calcined materials would stick to the pre-heater tower and thus jam the instrument because of which the processing will get affected. In Geep Industrial Syndicate Ltd. v. Commissioner of Central Excise, 1996 (88) E.L.T. 753, the Tribunal had decided that the process of testing and measuring various inputs forming a dry battery cell was an essential process in the completion and marketing of the final product and, therefore, the items in question were appliances used in the process of manufacture of final products and, therefore, they will be eligible for the benefit of Modvat credit under Rule 57Q as it originally stood. Following the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld also be eligible for Modvat credit as capital goods under Rule 57Q as it stood originally. (iv) Rupture Disc : The appellants have explained the functions of rupture discs as a part of the equipment which protect heavy machineries like electro precipitator (ESP) from damage when there is explosions/fire and, therefore, claimed eligibility for Modvat credit as an essential component/part of the main machines i.e. coal mill. From the description given by the appellants we find that it is at best a safety device. We are not in a position to appreciate the arguments of the appellants that because of its function rupture disc can be considered to be part of machinery/equipment which brings about a change in a substance for the manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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