TMI Blog1998 (3) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... rent periods. There were six categories of items, namely, (a) Electrical/electronic Equipments and spares; (b) Refractories; (c) Material handling equipment; (d) Pollution control equipment/spares; and (e) Other Misc. Items. 3. Shri Prakash Shah, ld. Counsel, who appeared for the appellants submitted that the items under dispute are fully covered by the decisions of this Tribunal and accordingly, the impugned order is not sustainable in law. He prayed for allowing the appeal on the basis of the following case law relating to each of the items in dispute, namely, (a) Electrical/electronic equipments and spares : Jaypee Rewa Cement v. CCE, Raipur, Final Order No. A/823/97-NB, dated 15-7-1997, 1997 (96) E.L.T. 167 (Tribunal). (b) Refra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al feeder for running of motor belt conveyors and blowers; (ii) MMOO conductor mounted in electric feeder for operating actuators for flow control of gases; (iii) Ammeter Relay used in electrical feeders for indicating current drawn and for protection of L.T. Motors. (iv) electric capacitors used in control circuits for controlling electrical parameters; conductors used for closing power circuit for starting electric motors; (v) PVC insulated cables used for transmission of electric power; (vi) modules used in the feeders of L.T. motors for power control in Raw Mills and Cement Mill; (vii) Spares for electric motors; (viii) aluminium conductors for PVC power transmissions; (ix) Electric motors used for raw material feeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods for purposes of Rule 57Q. (b) Refractory Items The two items included under this category are fire bricks and ACCMONLC - 90 CASTABLE used for refractory lining of kiln. In CCE v. Raipur Alloy Steel Ltd. - 1995 (78) E.L.T. 444, the Tribunal had taken the view that refractory bricks were essential parts of furnace and are covered by the excluded category of Rule 57A. It was argued for the appellants that since refractory bricks were not inputs by reason of Explanation to Rule 57A, they were necessarily to be held as capital goods within the meaning of Rule 57Q. In Jindal Strips v. CCE, Final Order No. A/985/97-NB, dated 15-9-1997, 1998 (98) E.L.T. 747 (Tribunal) the Tribunal had taken the view that in view of the Larger Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to transfer such raw-material and semi-finished goods manually from one place to another without use of the said material handling equipment. We find that the Tribunal has in Jaypee Rewa Cement case (supra) held that conveyor system like conveyor belt are material handling systems and therefore a part of plant and machinery used in the process of brining about a change. The Tribunal had also in the said order held that EOT crane was a material handling equipment. Further, in CCE v. M.M. Forgings - 1997 (89) E.L.T. 617 the Tribunal had held that Fork-lifts would be entitled to benefit of Modvat credit if it is shown that in the absence of Fork lifts the assessee would not be able to manufacture their final product. We also note that in CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the equipments mentioned under the category of pollution control equipment/spares cannot be considered as equipments directly or integrally involved in the processing of any goods or manufacture of the final product. We, therefore do not find that any modification is called for in the impugned order in relation to these items. (e) Misc. Items Appellants have claimed credit of duty paid on (i) non-metallic expansion joint mounted on Hot Air Ducts of raw-mills to provide flexibility for thermal expansion (ii) automatic sand bag marker used in metal detectors mounted on conveyor belts to prevent metal from entering raw mill, (iii) Self operated temperature controller used in cooling water line of raw mill gear box for controlling oil tem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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