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TMI Blog2007 (10) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... nt no.2 were inter alia engaged in manufacture of Iron and Steel products and were availing modvat credit of duty paid on various capital goods under Central Excise Rules, 1944. The respondent no.2 availed of modvat credit on cement, steel plates and bars. The Commissioner, Central Excise, Nagpur issued notice calling upon to show cause as to why inadmissible credit taken by them on cement and steel plates and bars should not be disallowed and recovered from them under rule 57(U) of the Central Excise Rules, 1944. The Commissioner passed orders disallowing modvat credit on cement and steel bars and waste and also imposed penalty. Being aggrieved, the respondent no.2 filed appeal before the Customs, Excise and Gold (Control) Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contra, Mr. Bhangde, learned senior counsel at the outset submitted that in identical facts situation the revenue has conceded that the question raised has been decided against the revenue by the Apex Court in the case of Vikram Cement vs. Commissioner, Central Excise (2006 (194) E.L.T. 3 (S.C.). In support of his submission, Mr. Bhangde placed reliance upon the orders dated 13th June 2007 passed by this court in rejecting the Central Excise Appeal Nos. 74/04, 35/04, 36/04, 37/04 and 41/04. Mr. Bhangde further submitted that since in other matters involving identical issues the revenue has conceded and appeals have been dismissed the revenue is not entitled to challenge the orders passed by the CESTAT. In support of this submissions Mr. Bha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, qualify for availing Modvat credit. Per clause (b), the components, spare parts and accessories of the goods mentioned in clause (a) used for the purposes enumerated therein would also be 'Capital goods' and qualify for Modvat credit entitlement Clause (c) makes moulds and dies, generating sets and weigh bridges used in the factory of the manufacturers as capital goods and thus qualify for availing Modvat credit. The goods enumerated in clause (c) need not be used for producing the final product or used in the process of any goods for the manufacture of final product or used for bringing about any change in any substance for the manufacture of final product and the only requirement is that the same should be used in the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a and the raw naphtha used for the manufacture thereof is entitled to the duty exemption." 6. The Tribunal has held that the cement, steel plates and bars in respect of which modvat credit has been availed of by respondent no.2 have been used for providing support to machines. This is a pure finding of fact recorded by the Tribunal which cannot be said to be perverse and, therefore, binding. In view of the clear ratio laid down by the Apex in the case of Jawahar Mills Ltd. (supra) we find no illegality in the order passed by the Tribunal. Since the issue is squarely covered by the Judgment of the Apex Court in the case of Jawahar Mills Ltd., in our opinion, no substantial question of law is involved in the present references. On this groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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