TMI Blog1997 (11) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... o appeals were heard together as the issue involved in these appeals is the same and are being disposed of by this common order. 2. The facts of the cases in brief are that the appellants are engaged in the manufacture of V.P. Sugar and Molasses. They procured pipes and tubes from the market which they used in the plant for carrying juice from the cane juice tank to other parts of the plant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri Bipin Garg, learned Advocate appearing for the appellants submits that the pipes and tubes are integral part of the sugar plant inasmuch as they are used for carrying cane juice from one part of the plant to other part for the manufacture of sugar. He submits that thus these pipes and tubes are capital goods and are used in the process of manufacture of sugar and therefore Modvat credit my ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the request for dispensing the pre-deposit of duty and penalty, Shri A.M. Tilak, learned JDR submits that Asbestos packing, Asbestos Fibre and Asbestos Yarn cannot be treated as parts of plant, since they were in nature of material used preventing leakage in the pipes and tubes, they are not in the nature of parts of tubes and pipes or in the nature of parts of plant. 6. On the question of st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , I am not convinced with the arguments of the learned Advocate for the appellants. It cannot be treated as pipes nor it can be treated as part of the plant, it is basically a material used only for making pipes and tubes leak proof. It cannot be treated even an integral part of the plant and machinery. Since these items are not parts of either plant or the pipes and tubes, I hold that the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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