TMI Blog2015 (9) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... ns holding the eligibility for capital goods which are used in the mines and outside the factory premises. Appellants are eligible for credit on parts of surface miners. Further, we find that the goods were imported under project import as is evident from the show cause notice and rightly classifiable under 9801 and not under chapter 8430. The act of the department in seeking to classify the goods under Chapter 8430 as against 9801 being clearly traversing beyond the show cause notice, is not sustainable in law. - As regards admissibility of 100% of credit on the project import goods, we find that credit goods were imported in March 1996. We find that on a perusal of D-3 declaration submitted on 22.3.96 which is annexed in page 23 and 24 of the paper book, the capital goods were received in the factory on 22.3.96. Therefore, the date of receipt of capital goods in the appellant's unit is relevant. - appellants are eligible for credit on parts of surface miners, CCTV Cameras installed in the Kiln and they are also eligible for 100% credit on the CVD paid on the goods imported under project imports. Accordingly, the impugned order is set aside - Appeal No. E/1115/2003 - Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt is unable to take up the admitted questions of law, as there is no proper appreciation or discussion on facts and how the ratio of the decisions referred to in the order of the Tribunal will be applicable to the facts of the present case. 9. For the reasons aforesaid, this appeal is disposed of by setting aside the impugned order of the Tribunal and remanding the matter back to the Tribunal for passing a detailed and reasoned order. However, in the circumstances of the case there shall be no order as to costs. 2. We find that the issue involved in the present appeal relates to denial of credit on (i) denial of credit on parts of surface miners used in the mines (ii) availment of credit on CCTV Cameras used in the Kiln (iii) Whether percentage of eligibility of credit is 75% or 100% on the goods cleared under project imports prior to 1.3.1997. 3. Ld. Advocate appearing for the appellant filed written submissions and reiterated the same. He submitted that surface miners being used in the mines for extraction of lime stones, parts of the miners are eligible for credit. In this regard, the Ld. Advocate relied on this Tribunal's Final Order No.40674 dated 19.06.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... face miner, dumper, etc. in captive mines and are admissible for credit. It is seen that there are a large number of decisions holding the eligibility for capital goods which are used in the mines and outside the factory premises. One of the judgments in the case of Vikram Cement Vs CCE, Indore reported in 2006 (194) E.L.T. 3 (S.C.) held that credit was eligible for capital goods used outside the factory. 6. Further, we find that the Hon'ble High Court in the appellant's own case reported in 2015-TIOL-451-HC-MAD-CX allowed the appeal holding that cenvat credit on grease and lubricants used in the factory / captive mines and High Court relied the judgments in Vikram Cement case reported in 2006 TIOL-150-SC-Cx and Madras Cements Ltd case reported in 2010-TIOL-59-SC-CX. The Hon ble High Court also answered substantial questions of law in favour of the appellant/assessee and against the department/respondent. Therefore, in view of above High Court's decision, we hold that appellants are eligible for credit on parts of surface miners. Further, we find that the goods were imported under project import as is evident from the show cause notice and rightly classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, the Adjudicating Authority has denied the Modvat credit on CCTVs on the ground that these are not used in producing or processing of any goods or for bringing about any change in the manufacture of final products. We agree with the submissions of learned Advocate that CCTVs are eligible capital goods as they take part in producing or processing of any goods because they are used to monitor the burning zone area of kiln. We accordingly hold that they are eligible to take the Modvat credit of the duty paid on CCTVs. 8. As regards admissibility of 100% of credit on the project import goods, we find that credit goods were imported in March 1996. We find that on a perusal of D-3 declaration submitted on 22.3.96 which is annexed in page 23 and 24 of the paper book, the capital goods were received in the factory on 22.3.96. Therefore, the date of receipt of capital goods in the appellant's unit is relevant. As per amended rule 57Q (3) which stipulates that credit is eligible only to the extent of 75% effective from 1.3.97 whereas in the present case the date of receipt of capital goods is 22.3.96. Therefore, the appellants are eligible for 100% credit. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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