TMI Blog2004 (11) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... , ld. Consultant appeared on behalf of the appellants and Shri L. Narasimha Murthy, ld. SDR appeared on behalf of the Revenue. E/291/2002 : 3. (i) H.M. Plates - The Commissioner (Appeals ) held that these goods are general purpose items capable of multipurpose uses and hence not eligible for credit as capital goods. Ld. Advocate submitted that the judgment relied on by the Commissioner (Appeals) is not relevant in this case as the HSM Plates are used for manufacture of machinery/spares in the factory. He relied on the Tribunal decision in case of Simbhaoli Sugar Mills Ltd. v. Commissioner of C. Ex., Meerut - 2001 (135) E.L.T. 1239 (Tri. Del.) wherein it was held that joint, channel, angles, rolled and welded pipes, S.S. welded tubes, H. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es are used for electric connection purpose. Further reliance was placed on the Tribunal judgment in case of Commissioner of C. Excise, Jaipur v. Indian Shaving Products Ltd. - 2000 (116) E.L.T. 88 (Tribunal). In view of the above decisions, the Modvat credit on PVC Profiles is allowed. 4. E/304/2002 - Ld. Advocate submitted that the Commissioner (Appeals) has rejected their claim for availment of Modvat credit on the following items on the ground that they were used in the mines and hence are not entitled to Modvat credit - (i) Steel Wire Rope (ii) Return Idler (iii) Bulldozer (iv) Spares for Compressors (v) Inger sole drilling machine (vi) Spares for wagon drill, button bit, down the hole drilling mach and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o manufacturing process is carried on, cannot qualify to be a factory. He further added that the lime stone being a mineral products cannot be considered as goods within the meaning of Central Excise Act. Hence the learned Advocate's arguments that the excisable goods are produced in mines and hence mines should be considered as factory cannot be accepted. We are inclined to agree with the ld. SDR that the mine cannot be considered to be a part of the cement factory in view of the clear cut decision of the Apex Court. 6. (i) Steel Wire Rope - It is a part of Ropeway system which is a raw material handling equipment. It carries lime stone from mines to the cement factory. The material is transported through buckets connected to the ropes. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll for transferring coal powder into kiln Section, dust collection, pre-heater and air blaster inside cement plant in course of manufacture of clinker/cement. Since these are used in inside the factory premises, they are entitled for Modvat credit. In view of the above submissions, we hold that the Spares for Compressors are entitled for Modvat credit. (v) Inger Sole Drilling Machine - Ld. Advocate contended that the facts were not properly presented before the first appellate authority as a result of which the entitlement of Modvat credit on Inger Sole Drilling Machine was denied on the ground that this machine is used only in mines. However, it was submitted that these machines are used inside the factory also to drill the holes on set- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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