TMI Blog2005 (11) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... al arises from OIA No. 9/05-C.E., dated 29-7-05. The appellants had received dismantled (scrapped) overhead cranes of 10 tonne capacity of 2 Nos. on which duty had been paid by the supplier viz., M/s. MICO Limited. M/s. MICO Ltd., had purchased a new crane and dismantled this new crane as a scrap one. The appellants found it to be in working condition and therefore purchased the same for use in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cannot be the ground to reject the benefit, as held by the Tribunal in the case of CCE v. M/s. Area Petrochem reported in 2004 (63) RLT 899 (T.); CCE v. M/s. Taj Forgings and Stamping reported in 1999 (79) E.L.T. 168 (T.) and M/s. Steelage Industries Ltd. v. CCE reported in 2002 (149) E.L.T. 1366 (T.). He submits that the Chartered Engineer s certificate establishes the fact that the crane was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the grant of Modvat credit to the assessee on the assembled crane. The seller had removed for the purpose of his paying duty as scrap but the said item was in a workable condition in terms of the certificate of Chartered Engineer. The crane was reassembled and made functional as capital goods in the assessee s premises. The assessee is not claiming Modvat credit on the duty paid for the first ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not disputed by the Revenue i.e. the crane which was purchased as scrap was reassembled and made functional and put to use for handling the inputs for manufacture of final products. So long as the goods have been assembled again and the reassembly has brought into existence a crane to function as capital goods, then the claim of credit with regard to the duty paid on the said dismantled crane ..... X X X X Extracts X X X X X X X X Extracts X X X X
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