TMI Blog2018 (2) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessee - such columns and bracings cannot be equated to civil constructions and would become a part of or an accessory to the machinery. Therefore, the denial of Modvat credit on the columns of heavy fabricated structures and bracings cannot be sustained - appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 23 of 2005 - - - Dated:- 12-7-2017 - Sanjay Kumar and Anis, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are part of the Boilers which are used in or in relation to manufacture of finished products? 2. The assessee is a power plant and avails credit of duty paid on capital goods under Rule 57Q of the Central Excise Rules, 1944 (for brevity, the Rules of 1944 ). So far as this appeal is concerned, its claim of Modvat credit in respect of columns of heavy fabricated structures and bracings w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and therefore, by their technical function, columns and bracings should be treated either as parts or as accessories of the power plant as the boiler could not stand without such support. However, the Tribunal was disinclined to accept this claim and concluded that as such structures were not covered by the term - machine, machinery, plant equipment or components, spares or accessories of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods under Rule 57Q. It was opined that if the items are used for construction of a wall or any part of the plant structure that is used for raising a structure to support various machine parts, it would be covered by the Explanation to Rule 57Q. In the event items claimed as components and accessories are actual components or accessories and other materials used in the manufacture of machine or ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
