TMI Blog2003 (12) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... ve items are not covered under Rule 57Q of Central Excise Rules, 1944 as these are for general purposes with multifarious uses. 2. Shri B. Seshagiri Rao, learned Consultant for the appellants pleaded that the claim of the appellants has been rejected in view of the decision of the Tribunal in the case of M/s. Indo Rama Synthetics (1) Ltd. vs. CCE Nagpur reported in 1996 (14) RLT 869 (CEGAT-WRB)=1996 (86) ELT 277(T) and in the case of M/s. Malvika Steel Ltd. vs. CCE, Allahabad reported in 1998 (24) RLT 189 (CEGAT)=1998 (97) ELT 530 (T). It was pleaded that in both the cases, the Steel Structures were used for providing support to heavy machinery. These structures were not used as a part of civil works or for an erection purpose. He said t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(L.B-CEGAT)-1696=2000 (119) ELT 197 and in the case of Tractors and Farm Equipments Ltd. vs. CCE, Bangalore reported in 2002 (48) RLT 61 (CEGAT-Ban.)=2002 (140) ELT 401 (T). 3. Heard Shri L. Narasimha Murthy, JDR for Revenue who pleaded that Modvat credit on Structures, angles and joists, etc. is not eligible in view of the Tribunal decision in the case of Usha Ispat Ltd. vs. CCE, Pune reported in 2000 (125) ELT 1184. He also relied upon the Tribunal decisions in the case of Malvika Steel Ltd. vs. CCE, Allahabad reported in 1998 (24) RLT 189 (CEGAT)=1998 (97) ELT 530 (T) and in the case of CCE, Noida vs. VSM Ltd. reported in 2003 (58) RLT 503. He, further, stated that the decision in the case of CCE, Noida vs. VSM Ltd. is after the amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on materials. Since a clear finding is not given in both the Orders-in-Appeal, it is necessary to get the correct picture for arriving at a correct conclusion. Therefore, both the impugned orders of the Commissioner (Appeals) are set aside and the matter is remanded to the Original Authority to take a fresh decision on the declaration rejected earlier after factual verification whether the steel structure and casings, floor beams and bracing, beam and joists are actually the supporting materials necessary and essential for the plant or otherwise as per the law after providing an opportunity of hearing to the party. Thus, these two appeals are disposed of in the above terms. Pronounced in the Court on 5.12.2003. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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