TMI Blog2000 (1) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ort dispute involved in both these appeals is as to whether the M.S. Plates, R.S. Joists and Chequered Mates used by the appellants for making Ganting Girder, Rail and DLS Angles Iron Frame for E.O.T. Crane, are eligible capital goods for the purposes of Modvat Credit or not. 2. Shri B.N. Chattopadhyay, learned Consultant appearing for the appellants submits that the said goods were used for ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iances etc. and the expression used for producing or processing of any goods for the manufacture of the final product has not to be construed as synonymous with the expression - 'used for bringing about any change in any substance for manufacture of the final product.' He submits that in view of the Larger Bench decision, the appellants are entitled to the MODVAT Credit on the item in question. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the arguments, Shri R.K. Roy, learned J.D.R. reiterated the reasonings of the authorities below and submits that the items in question are used for erecting the structural support on which the E.O.T. Crane moves. The same cannot be called parts, accessories or components of the Cranes. The same cannot be called as used for producing of goods for the manufacture of final product or for processi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n their favour, in which the parts and accessories were extended the benefit of MODVAT Credit as capital goods. As such, I hold that the M.S. Plates, R.S. Joists, Chequered Mates used by the appellants for erecting the frame for movement of E.O.T. Crane, are eligible capital goods for the purpose of MODVAT Credit. Accordingly, the impugned Order is set aside and the appeals are allowed with conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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