2001 (10) TMI 240

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..... s, Shapes, Sections, M.S. Rod, H.R. Iron Plates, M.S. Joist Structure, Jointing Sheets and Packing Sheets which were used for repairing parts of plant and machinery in the appellants' sugar mills in 1995 would qualify to be capital goods under Rule 57Q for Modvat credit. The adjudicating authority, in its order, recorded a finding that the above goods formed part of the sugar plant, but held that .....

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..... airs and maintenance, become parts of the plant and machinery and, therefore, this aspect requires to be verified before applying the cited case law. He has, further, reiterated the findings of the adjudicating and lower appellate authorities in support of his prayer for rejecting the present appeal. 3. I have examined the submissions. It is noted that the lower appellate authority has acc .....

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..... der Rule 57Q. In the case of J.K Cement Works, M.S. Plates used for repairing kiln-shell were held to be eligible capital goods. In both the cited cases, the plates, bars or rods, as the case may be, were used for replacement of damaged parts of one or the other machinery. The same is the situation in the instant case. The reliance placed by ld. Counsel on the cited case law is quite apposite to t .....

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