2003 (12) TMI 510 - AT - Central Excise

Summary

Issues: Classification of goods for duty credit under Rule 57Q.

Analysis:
1. The appellant contended that Thermocouple Tips, classified under Heading No. 90.33, are not covered under Serial No. 4 in the Table annexed to Rule 57Q, thus not eligible for duty credit as capital goods. The appellant argued that the lower authorities' decisions were incorrect and illegal.

2. The respondent, represented by a consultant, referred to a previous Tribunal order allowing duty credit on similar goods in the appellant's case, albeit for different periods. However, the consultant presented a handwritten copy of the order, which was challenging to read. The consultant was advised to obtain a typed certified copy of the order for clarity. The Tribunal noted that in a prior case, credit was granted under Rule 57A, not Rule 57Q, for Thermocouple Tips.

3. Upon reviewing the relevant entry in the Table under Rule 57Q, the Tribunal acknowledged that Heading No. 90.33 was not listed under Serial No. 4. However, the lower authorities had allowed credit under Serial No. 5 for Thermocouple Tips, considering them as components, spares, and accessories of industrial furnaces covered under Serial No. 3. Since the Thermocouple Tips were utilized in these furnaces, the Tribunal upheld the lower authorities' decision to grant credit under Serial No. 5, despite the omission of Heading No. 90.33 under Serial No. 4. Consequently, the department's appeal was dismissed.