TMI Blog2017 (6) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the exceptions and as such the appellant is entitled to Cenvat Credit on the same - appeal allowed - decided in favor of assessee. - E/2024/2010-EX [SM] - A/70492/2017-SM[BR] - Dated:- 5-5-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Kamaljeet Singh (Advocate) for Appellant Shri Rajeev Ranjan JC(AR) for Respondent ORDER Per: Anil Choudhary The issue in this appeal filed by the appellant manufacturer of sugar and molasses is, whether they are entitled to Cenvat Credit on front end loader, vacuum pump and spares of crane under Rule 57 Q (1) read with explanation of the Central Excise Rules, 1944. 2. The learned counsel for the appellant explains that 'front end loader' which falls in Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84.40, 84.50, 84.52, 84.69 to 84.73, 84.76, 84.78, expansion valves and solenoid valves falling under sub-heading No. 8481.10 of a kind used for refrigerating and air conditioning appliances and machinery); (b) All goods falling under Chapter 85 (other than those falling under heading Nos. 85.09 to 85.13, 85.16 to 85.31, 85.39 and 85.40); (c) All goods falling under heading no. 90.11 to 90.13, 90.16, 90.17, 90.22 ( other than for medical use 90.24 to 90.31 and 90.32), ( other than of a kind used for refrigerating and air-conditioning appliances, and machinery); (d) Components, spares, and accessories of the goods specified against items (a) to (c) above; (e) Moulds and dies; (f) Refractories and refractory material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds etc., used in the course of manufacture of final products is eligible for Modvat Credit under Rule 57Q of CER, 1944. The learned counsel also relied on another ruling of this Tribunal in CCE v/s Aarti Steels 2002 (148) ELT 972 wherein it is held that items like OT Cranes and its parts, Crane among other items are eligible for Modvat Credit under Rule 57 Q of CER, 1944. Accordingly, prays for allowing the appeal with the consequential benefit. 4. The learned AR relied on the impugned order. 5. Having heard the learned counsel for the appellant and learned AR for Revenue, I find that from the definition in Rule 57 Q read with explanation it is evident that all items falling under Chapter 84 are eligible save and except internal c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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