2001 (7) TMI 193

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..... annels, mild steel angles and plates, and mild steel joists to the benefit of Modvat credit under Rule 57Q of the Central Excise Rules, 1944 as capital goods. The Commissioner of Central Excise (Appeals) had disallowed the Modvat credit on the ground that these items were used in the erection of the civil structure for the forging hammer which was used by the assessee in the process of steel forgi .....

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..... the foundation for the forging hammer machine was made with mild steel channels and mild steel angles and plates and then the joists were welded on to channels and the said machine was then welded on top of these plates. These activities obviously were only by way of preparing the civil structure on which the forging hammer machine was to be fixed. The assessees were not the manufacturer of forgi .....

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..... t in the present case the use of the disputed items has been clearly admitted in para 3 of the impugned order as for civil structure. This civil structure was also not for the process of manufacture but for fixing the hammer machine with which the steel forging was to be undertaken. After carefully considering the matter, I agree with the learned Commissioner of Central Excise (Appeals) that the M .....

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