TMI Blog2002 (1) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... April to September, 1994. The 12 items of capital goods on which the Modvat credit of Rs. 4,07,774/- has been allowed by the lower appellate authority are named below :- (i) Static Convertor (ii) Spare Parts of Jaw Crusher (iii) Spare Impeller (iv) Rent/Leaf Spring (v) Electric Fan (vi) Electric Motor (vii) ACC MON LC 80 (viii) Centre Disc (ix) Filter Bag and Timer Valve (x) Motor (xi) Hammer and Tooth Ring (xii) Def. plates 2. I have heard ld. JDR, Shri H.C. Verma for the appellant/Revenue and ld. Advocate, Shri K.K. Gupta for the respondent, M/s. Monnet Ispat Ltd. 3. Ld. DR has reiterated the grounds of the appeals. It is submitted by ld. DR, that the capital goods on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the submissions. 6. I note that, in view of the Supreme Court s decision in the case of CCE, Coimbatore v. Jawahar Mills Ltd. [2001 (132) E.L.T. 3 (S.C.)], the question whether any goods is eligible as capital goods for Modvat credit under Rule 57Q of the erstwhile Central Excise Rules, 1944 has got to be resolved with reference to the use of the goods in the process of manufacture of final products in the factory of the assessee. The use of each of the goods as stated by the respondents has been noted by the lower appellate authority in its order. That authority s findings in relation to the use of the goods are not under challenge in the present appeals. I have examined the use of each item as noted by the Commissioner (Appeals) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to work the shell air fan. Thus the fan and the motor would fall under the expression accessories in Clause (b) of Explanation (1). ACC MON LC80 is stated to be a castable and used for inner lining of the kiln shell, thereby forming a part of the kiln. Centre Disc has been held to be a spare part of raw material crusher, which crushes iron ore/coal lumps into small sizes fit for being fed into the kiln. Where the raw material crusher is a machine, machinery or the like, its spare parts will be immediately covered by Clause (b) of Explanation (1) ibid. Filter Bag and Timer Valve have been stated to be components of de-dusting system, which controls air pollution. If dust particles are not removed, it may result in accumulation of dust on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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