TMI Blog2002 (6) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... ds credit is available to them in respect of steel channels and sheets, used in fabrication of chimney for DG sets. 2. Shri A. Bhattacharya, learned Advocate submitted that the Appellants have used the impugned sheets and channels in fabrication of two chimneys for their DG sets; that these chimneys are attached to the DG set plant without which the fumes arisen from the burnt diesel will create ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... steel used for repair of damaged parts of machinery storage tank boiling etc. was allowed. 3. Countering the arguments, Shri S. C. Pushkarna, learned Departmental Representative, reiterated the finding of both the lower authorities and emphasized that Chapter 72 of the Schedule to the Central Excise Tariff Act is not specified in the table below Rule 57Q; that the items in question are not use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods specified against S. Nos. 1 to 4 in the table are also capital goods. As the Chimney is used as an accessory of the DG sets, the Modvat credit cannot be denied in respect of steel channels and sheets which have been used in manufacture of Chimney. The appellant will be eligible for inputs credit as the impugned goods have been used in the manufacture of chimney, which is a capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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