TMI Blog2003 (4) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... s under : - 3.1Cable Trays - the learned Advocate has submitted that the cable trays are accessories technically designed to provide support to cables laid down from main control room to various machine/machinery of the cement plant; that the cable trays are essential components/accessories in the process of manufacture as without it power cannot be properly supplied to the process; that in view of the judgment of the Supreme Court in the case of CCE, Coimbatore v. Jawahar Mills Limited, 2001 (132) E.L.T. 3 (S.C.), the Modvat credit is admissible on cable trays. He has also relied upon the decision in the case of CCE, Chennai v. SPIC Limited, 2002 (150) E.L.T. 257 (T). 3.2On the other hand, learned SDR has submitted that as per Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , water within the plant in the factory, centralized lubrication of the pyro-processing section and cooler section of the plant; that for conveying water from one process to another, compressed air for running pneumatically operated devices and to convey fine coal to burning point of the kiln are the main function of the steel tubes. He relied upon the decision of the Tribunal in the case of CCE, Chandigarh v. Gujarat Ambuja Cement Limited, 2000 (115) E.L.T. 579 (T) wherein the capital goods credit was held to be available in respect of black steel tubes used for carrying cool water for cooling critical parts in the plant on the ground that they participate in the process of manufacture. The reliance has also been placed on the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l product, namely, cement. Thus the Modvat credit is available to the Appellants in respect of duty paid on spun pipes. 6.1M.S. Gratings - the learned Advocate mentioned that M.S. Gratings are supplied along with equipment for providing necessary access and for operation and maintenance of the main equipment i.e. limestone stacke and reclaimer, cooler and raw mill. He has also relied upon the decision of the Tribunal in the case of J.K. Cement Works v. CCE, 2000 (116) E.L.T. 52 (T) and CCE, Chandigarh v. Steel Strips Limited, 2002 (149) E.L.T. 1291 (T) = 2002 (51) RLT 1055 (T). 6.2The learned SDR has contended that the M.S. Gratings are not capital goods as they are neither producing or processing nor bring about any change in any subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious items are included under Iron and Steel Structures; that Access Platforms are essential components and accessories of the cement mill which have been installed to convert the clinkers into cement; that without these accessories, the cement mill cannot be operated. The SDR has contended that access platforms are neither machine/machinery of any mill nor accessories to any machine, etc., that these are simply used to access to the mill and as such these are not capital goods as per Explanation (1) to Rule 57Q. We find force in the submissions of the learned SDR that these access platforms are not capital goods as defined in Explanation (1) to Rule 57Q since these platforms are neither machine/machinery or appliances nor components or ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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