TMI Blog2001 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 passed by the Commissioner of Central Excise Customs (Appeals), Hyderabad by which the Commissioner (Appeals) denied them the benefit of Modvat credit on the following capital goods : (a) PVC Pipes and fittings and HDPE Pipes and tubes. (b) Staging Structural material/centrifugal machinery. (c) MS Plates. (d) Slag Wool. (e) MS Tanks and accessories. (f) Corrugated sheets. (g) Ceramic Fibre blankets (h) AAC conductors. 2.The learned Counsel for the appellants submitted that this is the second round of appeal as the appellants had preferred appeal before the Commissioner (Appeals), Hyderabad in Appeal No. E/138/98 against order- in-original No. 15/98, dated 20-2-1998 and their appeal was dismissed vide order-in-appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of J.K. Cement Works v. CCE reported in 2001 (125) E.L.T. 480 (T). As regards Centrifugal machinery, he submitted that the machinery cannot stand without the supporting structure and they are used in relation to the manufacture of the final product. Therefore, Modvat credit is admissible on both the items i.e. staging structural material as well as on centrifugal machinery. 5.As regards M.S. Plates and chequered plates the learned Counsel submitted that Modvat credit on these items has been held to be admissible by the East Regional Bench, Calcutta in the matter of Crystal Cable Industries v. CCE Calcutta-II reported in 2000 (124) E.L.T. 1117 (T). 6.As regards slag wool, he submitted that slag wool serves as insulator material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rayed that the impugned order may be set aside and the appeals allowed with consequential relief. 11.Shri A. Jayachandran, learned DR for the Revenue while reiterating the view taken in the impugned order, submitted that corrugated sheets of asbestos are used as such for covering the heat exchanger and they are not used in or in relation to the manufacture of the final product and hence the item is not eligible for Modvat credit. As regards, staging structural material, he submitted that these are supporting structural for supporting the machinery to stand without virbration and other parts and are therefore not admissible for Modvat credit. 12.I have carefully considered the submissions made by both the sides. I find that Modvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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