TMI Blog2002 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... sses; that they decided in 1999 to modernize the process of manufacture; that for modernizing the process they have to replace sugar manufacturing machinery and its accessories; that some items were manufactured by the appellant themselves and some were procured along with the machinery from outside sources; that in respect of goods manufactured by them, they claimed the benefit of the Notification No. 67/95-C.E., dated 16-3-95 which has been denied to them by the Revenue on the ground that the steel structures form the part of the building. He, further, submitted that during the process of modernization they have installed various sugar manufacturing equipments like evaporators, pans, clarifiers, centrifugals, etc., which cannot be used on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated at site are not excisable as held by the Supreme Court in the case of CCE, Nagpur v. Wainganga Sahkari S. Karkhana Ltd., 2002 (142) E.L.T. 12 (S.C.) = 2002 (50) RLT 125 (S.C.). Finally he submitted that no penalty is imposable, as they have not evaded payment of Central Excise duty as they had claimed the benefit of Notification No. 67/95. 3. Countering the arguments, Shri Jagdish Singh, ld. DR, submitted that while considering the eligibility of Modvat credit each and every case has to be decided on its own merits; that the appellants themselves have classified impugned products under sub-heading 7308.90 of the Schedule to the Central Excise Tariff Act and not as goods fabricated at site of work for use in construction work classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re used. According to him these structures form integral part of the machinery concerned without which the machinery cannot function. On query from the Bench, the ld. Advocate has fairly conceded that the various machineries, which have been purchased by them, were complete. Accordingly, we do not find any substance in his submissions that these structures are components of the various machine/machineries. Notification No. 67/95-C.E. provides exemption from payment of duty to the capital goods as defined in Rule 57Q if they are used in or in relation to the final products which are chargeable to duty. The appellants have not succeeded in establishing that the impugned structures are components of the capital goods as specified in the table ..... X X X X Extracts X X X X X X X X Extracts X X X X
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