TMI Blog2004 (8) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ered plates/ hard plates falling under sub-heading No. 7326.90 and 7208.11 respectively. He pleaded that the Commissioner (Appeals) has denied the credit on the ground that coal bunkers are used in boilers for temporary storage of crushed coal. This does not make the coal bunkers as parts of boilers or parts of power plant. Hence coal bunkers cannot be considered as component parts of boiler/power pants and hence are ineligible to the Modvat credit under Rule 57Q. Since the coal bunkers have been held to be ineligible to Modvat credit its parts and accessories will also be ineligible to Modvat credit. Regarding chequered plates/hard plates, the Commissioner gave a finding that these are general purpose items having multifarious uses. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he plant situated within the factory premises which produced the final product. 3. CCE, Meerut v. Salora International Ltd., [2001 (94) ECR 79 (T)] where it was held that plastic racks are explained as storing devices fitted with conveyor system. Earlier decision of the Tribunal allowing credit on conveyor system applicable to this item. 4. Commissioner of Central Excise, Trichy v. Kothari Sugars Chemicals Ltd., [1999 (106) E.L.T. 521 (T)]. In this case it was held that I.D. Blower fitted in the boilers and used for supply of adequate quantity of air required for efficient and complete combustion of boiler fuel and hence is accessory of boiler which makes it function efficiently eligible to credit under Rule 57Q of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvat credit on HR coils falling under sub-heading 7208.31. He pleaded that these coils are used for fabrication of pipelines for condenser cooling system and raw water pumping and circulation from RSP canal. The fabrication for pipes involves cutting of coils into required sizes, V Groove cutting on four sides and welding. He relied on the following decisions: - 1. Indian Seamless Steels Alloys Ltd. v. CCE, Pune [1999 (113) E.L.T. 222 (T)] 2. Rosa Sugar Works v. CCE, Kanpur [2001 (131) E.L.T. 89 (Tri. - Del.)]. In their own case in Final Order No. 1371, dated 27-10-2003 and Final Order No. 1415, dated 4-11-2003 passed by the Bangalore Bench. 7.Shri L. Narasimha Murthy, learned SDR, appearing for Revenue pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.31 and the issue relates for the period 16-9-1995. These are general purpose items having multifarious uses and not eligible for credit. The decisions relied upon are applicable only to the facts and circumstances of those cases. He pleaded that these goods are of the nature of inputs and not capital goods and therefore credit is not allowable. 10.We have carefully considered the submissions made by both sides. We find that coal bunkers are used temporarily in the boiler for storage of crushed coal. Therefore these coal bunkers cannot be considered as part of boiler or the power plant. Therefore, the lower authorities have correctly denied the Modvat credit on coal bunkers and its accessories. We find that the decision relied upon by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding rejection of credit on columns of heavy fabricated structures and bracings, we find that the lower authorities have given the finding that columns and bracings are in the nature of construction material. Going by the nature of the material and the nature of their use, these do not fit into definition of capital goods. We find that the same view has been taken by the Tribunal in case of Malavika Steel Ltd. v. CCE, Allahabad (supra) and Vivek Alloys Ltd. v. CCE, Coimbatore [1998 (98) E.L.T. 156]. The appellant had claimed that the columns and bracings of heavy fabricated structures are used for supporting columns for boiler. We find that such structures are not covered either by the term machine, machinery, plant equipment or components ..... X X X X Extracts X X X X X X X X Extracts X X X X
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