TMI Blog2017 (8) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... chimney for the diesel generating set, by treating these items as capital goods in terms of Rule 57Q of the Rules - credit allowed - appeal allowed - decided in favor of appellant. - E/52476/2016-SM - A/55546/2017-SM[BR] - Dated:- 21-7-2017 - Mr. Ashok K. Arya, Member (Technical) Shri Ayush A. Malhotra, Advocate - for the appellant Shri G.R. Singh, D.R. - for the respondent ORDER Per: Ashok K. Arya M/s Tirumala Balaji Alloys Pvt. Ltd. is in appeal against the Order-in-Appeal No.010/16-17 dated 27.4.2016 whereunder inter alia Cenvat credit on steel items used for fabrication and installation of air pollution equipment in the manufacturing facility has been denied. 2. Both sides have been heard. 3. The su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of capital goods given in Explanation to Rule 57Q, which read as follows : capital goods means-- (a) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products; (b) components, spare parts and accessories of the aforesaid machines, machinery, plant, equipment, apparatus, tools or appliances used for aforesaid purpose; and (c) moulds and dies, generating sets and weighbridges used in the factory of the manufacturer. 12. Inter alia observing that capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances if any of these goods is used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Serial No. 5 of the goods described in column (2) of the Table below Rule 57Q. 14. We are, therefore, of the opinion that the Tribunal was correct in law in holding that the assessee was entitled to avail of modvat credit in respect of the subject items viz. steel plates and M.S. channels used in the fabrication of chimney for the diesel generating set, by treating these items as capital goods in terms of Rule 57Q of the Rules. 3.1 In the light of above discussion and the observations of Hon ble Apex Court (supra), there is no doubt that the appellant is entitled to Cenvat credit for the subject steel items used for fabrication and installation of air pollution equipment at their manufacturing premises. 4. In the result, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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