TMI Blog2015 (9) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... levators. There is no dispute that these are parts of capital goods. On perusal of Board's circular No.27/110-96-TRU dt.2.12.96 it is categorically clarified that all parts and components and accessories which are used in the capital goods under Rule 57Q and even if it is classified under any other chapter heading are eligible for modvat credit. We find that in the case of CCE Hyderabad Vs India Cement (2004 (12) TMI 187 - CESTAT, BANGALORE) and ACC Ltd. Vs CCE (2005 (1) TMI 558 - CESTAT, NEW DELHI) wherein the Tribunal consistently held that parts and accessories are eligible for capital goods credit. In the appellant's own case in the case of Madras Cements ltd. Vs CCE Trichy (2006 (5) TMI 303 - CESTAT, CHENNAI) this Bench of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des (7320.00) Rs.61,200/- 4) Steel casing (7308.90) Rs.3,822/- 5) Classifier Housing (8429.00) Rs.83,828/- 6) Steel Structure Rs.15,304/- 7) Steel Wire (7312.90) Rs.2,12,168/- Total Rs.19,11,892/- Hence the appellants filed the present appeal. 3. Ld. Consultant appearing for the appellant reiterates the grounds of appeal and submits that the period involved in this credit relates to April and May 1997. He submits that before filing of appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipitator Classifier in Pollution Control Equipment. Steel casings are outer cover of process equipment like Bucket Elevators etc. Classifier Housing is used in vertical mill or cement mill. He submits that Commissioner (Appeals) has denied credit only on the ground that these are not parts of capital goods which are specified under Rule 5Q. He drew our attention to para-4 of Board's circular No.27/110/96-TRU dt. 2.12.96 wherein the Board has clarified that all parts, components, accessories which are to used with capital goods of clauses (a) to (c) of Explanation (1) of Rule 57Q and classifiable under any chapter heading are eligible for availment of modvat credit. 4.2 Regarding Steel Structures, these items are fabricated from struc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. AR submits that Commissioner (Appeals) has discussed in his order on the applicability of Rule 57E of CER. Regarding Steel structures, appellants are not eligible for modvat credit. He relied Tribunal's Larger Bench in the case of Vandana Global Ltd. Vs CCE Raipur - 2010 (253) ELT 440 (Tri.-LB). He also relied Tribunal's decision in CCE Noida Vs D.S.M. Ltd. - 2003 (162) ELT 987 (Tri.-Del.). 7. We have carefully considered the submissions of both sides and examined the records. The period of dispute relates to April and May 1997 the modvat credit was denied under erstwhile Rule 57Q of CER. Out of 7 items, the major amount of credit relates to Dumpers falling under 8704 and Loader falling under 8429. On perusal of records, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t decision is squarely applicable to this case. The only condition that appellant should own the captive mines and not for other mines. We find that both the mines and factory are located within the same premises as per the plan layout including mining area and Central Excise registration was obtained as a single registration. Therefore, it is established that mines are captive mines forming integral part of the cement factory. We find that Tribunal in this Bench of the Tribunal in the case of CCE Vs India Cements Ltd. (supra), held that dumpers and excavators used in mines in connection with mining operations are eligible for modvat credit under erstwhile Rule 57Q. Therefore, in terms of Tribunal's order, and also by virtue of Apex cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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