9911796707
TMI Blog1997 (8) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : G.R. Sharma, Member (T)]. - Lower authorities in the present case disallowed Modvat credit as capital goods on the following items : (i) Malic Resins, Electric wire and cables, Hubs and Blades, Switch gear and HRC Fuses. 2. Being aggrieved by the above findings, the appellants have filed the present appeal before this Tribunal. 3. Appearing for the appellants Shri A.P. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ific decisions of the Tribunal on some of the products holding that the products are capital goods and, therefore, are eligible for Modvat credit. He submits that Malic Resins are used for coating pipes and tubes, vessels and machines etc. And since these are used for coating, therefore, they are also in the nature of capital goods. However, he could not produce any decision of the Tribunal specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible. 7. In respect of switch gear ld. counsel submits that these goods are covered by the decision of the Tribunal in the case of Modi Alkalies and Chemicals Limited v. Collector of Central Excise, Jaipur - 1996 (88) E.L.T. 555 (Tribunal) wherein the Tribunal had held that switches in a panel board in a chemical plant are components/spare parts of the chemical plant which is used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of machinery and plant. We find that there is force in the contention of the ld. counsel for the appellants. We also have perused the case law cited and relied upon and we find that all these items except Malic Resins are parts, equipments, apparatus, etc. of plant and machinery and, therefore, are eligible for Modvat credit. We hold accordingly. 11. In the result, the appeal is allowed exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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