TMI Blog2003 (5) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit to the respondents in respect of Welding Electrodes by relying on the Tribunal's decision in Wheels India Ltd. v. CCE [2000 (122) E.L.T. 875] and the Supreme Court's decision in CCE v. Jawahar Mills Ltd. [2001 (132) E.L.T. 3 (S.C.) = 2001 (45) RLT 739 SC]. He has allowed Modvat credit in respect of MS Sheets, etc., by relying on the Supreme Court's decision in the case of Jawahar Mills (supra). In respect of Copper Winding Wire, the Commissioner has held that, though the item did not qualify as inputs under Rule 57A, it was eligible capital goods for the benefit of Modvat credit under Rule 57Q. 3.In the present appeals, the appellant states that welding electrodes did not find place in the Table appended to Rule 57Q for the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of HR Coils, MS Sheets, etc., Shri Sharma submitted that these items were used in the boiler and should be considered to be components of machinery for the purpose of Modvat credit under Rule 57Q. 6.We have examined the submissions. The period of dispute in this case is September, 1997 to March, 1998. During this period, Rule 57Q allowed Modvat credit of the duty paid on such capital goods as specifically mentioned in the Table annexed to sub-rule (1) of the Rule. Such specification was with reference to Tariff headings. Electrodes were (admittedly) under Heading No. 83.11. Goods falling under this heading were not among the capital goods specified in the said Table. We, therefore, hold that Modvat credit under Rule 57Q was not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of copper winding wire, the finding of the original authority was that the said item was not an eligible input as it was used in the workshop of the factory for rewinding of damaged/burnt electrical motors/appliances. The finding, in other words, was that copper winding wire was used for repairs and maintenance of motors or appliances. The learned Commissioner (Appeals) has not interfered with this finding. Nevertheless, he has held that the item is eligible for Modvat credit under Rule 57Q. We note that, as rightly pointed out by the learned SDR, the respondents have never claimed the benefit of capital goods credit in respect of copper winding wire. Their claim has ever been under Rule 57A for input credit. It has been held by a L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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