9911796707
TMI Blog2004 (7) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Rs. 14,530/-. Since the issue to be decided falls in a short compass, I take up the appeal itself for decision by granting waiver of pre-deposit of the amount involved. 2. This appeal is filed by M/s. Perambalur Sugar Mills Ltd., the appellants herein challenging the Order-in-Appeal No. 482/2003(SCN) TRY-II 10-10-2003 passed by the Commissioner of Central Excise (Appeals), Trichy, by which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n review of the order by the Commissioner of Central Excise, Trichy, he has directed the Assistant Commissioner to file appeal before the Commissioner (Appeals), on the ground that MS plates used as spares do not fall under any of the eligible chapter headings, for the purpose of allowing the benefit of Modvat credit. The Commissioner (Appeals) by the impugned order decided the issue in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant for capital goods or in RG 23A meant for inputs, benefit of credit cannot be denied. He, therefore, prayed for allowing the appeal. 5. Shri A. Jayachandran, learned JDR appearing for the Revenue on the other hand submitted that the Commissioner (Appeals) has rejected the benefit rightly by following the decision of the Tribunal in the case of Vivek Alloys Ltd. v. CCE, Trichy reported in 1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) relied upon by the Revenue, plain sheets were used for maintenance work in workshop and not for maintenance of any capital goods. Therefore, the decision cited by the Revenue is distinguishable from the facts of the present case. Further the Tribunal in the case of Simbhaoli Sugar Mills Ltd. v. CCE reported in 2001 (135) E.L.T. 1239 has held that items such as Joint, Channels, Angles, MS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final products, it would satisfy the test of capital goods. Therefore, following the ratio of the Tribunal decision in the case of J.K. Cement Works v. CCE (supra), Simbhaoli Sugar Mills Ltd. v. CCE (supra) and the Hon'ble Apex Court judgment in the case of Jawahar Mills v. UOI (supra), I hold that Modvat credit cannot be denied to the item, plain plates (MS plates), used as spares, for the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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