TMI Blog2016 (11) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal that the appellant submitted the revised site plan and are entitled for credit in respect of inputs used in fabrication of power plant. Therefore, the appellants are entitled for credit in respect of the inputs used in fabrication of captive power plant. Regarding the issue related to angles, channels, plates used for fabrication of various capital goods, it appears that the issue is squarely covered by the decision of the Tribunal in the case of SKS Ispat and Power Ltd. vs. CCE, Raipur [2016 (10) TMI 479 - CESTAT NEW DELHI]. The issue regarding dumper and parts thereof, the assessee is using dumper for raw material handling and transportation of raw material within the plant. The dumpers are owned by the appellant. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Furnace etc. are immovable properties and are not goods as mentioned in para 4.5 of the impugned order dated 19.08.2008. 3. After hearing both the sides, it appears that in the appellant s (Hira Power Steel Limited s) own case reported in 2008 (229) ELT 408 (Tri. Del.), the benefit, in the same set of facts, was allowed for the inputs used in fabrication of captive power plant situated adjacent to the factory of production. It was observed by the Tribunal that the appellant submitted the revised site plan and are entitled for credit in respect of inputs used in fabrication of power plant. Therefore, the appellants are entitled for credit in respect of the inputs used in fabrication of captive power plant. 4. Regarding the issue re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h components and parts of the machine become eligible for availing modvat credit of duties paid thereon. In view thereof the appellants must be held entitled to avail modvat credit of duties paid on 5% of the total value of iron and steel purchased by manufacturer used as components and parts of the machines. It is not in dispute and no claim is laid to other 95% of the steel and iron. 20. So far as the claim to Railway Track material is concerned, it is common ground that the same has been used for transporting of coal and product of cement. Apparently, though the coal is not end product of the appellant but used as essential adjunct of plant for feeding it with fuel, the essential element of production process for manufacture of ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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