TMI Blog2006 (3) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... fly are that the respondent, company, is engaged in the manufacturing of cement, which is subject to levy of Central Excise under Chapter 25 of the Central Excise Tariff Act, 1985. During the relevant period, credit of the Central Excise duty (CENVAT) paid on the capital goods used in the factory was granted to a manufacturer under Rule 57Q of the Central Excise Rules, 1944 (hereinafter referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ………….. (iii) …………… (iv) .......................... (v) .......................... (vi) ........................... (vii) ............................ (viii) ............................. (ix) components, spares and accessories of the goods specified against items (i) to (viii) above; (x) ................................. 3.In the ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing system which is covered by the definition of capital goods. 4.Regarding Stacker Reclaimers, the Tribunal held that Stacker Reclaimers are used as material handling equipment and material handling is an integral process during manufacture of final products and, therefore, credit cannot be denied on these parts of Reclaimers. These are covered by definition of capital goods under Clause (a) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal that Stacker Reclaimers are used as material handling equipment and material handling is an integral process during manufacture of final products are finding of facts. Further, the finding of the Tribunal that the structural support for conveyor is an essential support for installation of conveyor and constitutes accessories of conveyor system, it also a finding of the fact. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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