2003 (8) TMI 153 - AT - Central Excise

Summary

Issues:
- Denial of Modvat credit on various capital goods for different periods.

Analysis:
1. Appeal No. 1965/2002:
- The MS tubes and pipes qualify as capital goods under Rule 57Q.
- Various items used in Silo do not qualify as capital goods.
- Decision: Appeal allowed in part.

2. Appeal No. 1966/2002:
- Supporting Structure qualifies as eligible capital goods under Rule 57Q.
- Decision: Appeal allowed.

3. Appeal No. 1967/2002:
- Capital goods used in mines are not eligible for Modvat credit.
- Coils used in mill/kiln qualify as capital goods.
- Decision: Appeal allowed in part.

4. Appeal No. 2012/2002:
- Monitors of the computer control system do not qualify as capital goods.
- Monitors fall under a category not eligible for Modvat credit.
- Decision: Appeal rejected.

5. Appeal No. 2013/2002:
- Definition of 'capital goods' under Rule 57AA is restrictive.
- Steel sheets/plates, Steel structure, and Asbestos rope do not fit the definition.
- None of the items qualify as capital goods.
- Decision: Appeal dismissed.