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TMI Blog1998 (11) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... . 334/96 (M), dated 14-10-1997 wherein Modvat credit under capital goods scheme was held ineligible to TOR Steel, Cement and Nickel Plates. To this extent, the Order-in-Original No. 61/96, dated 9-4-1996 was upheld. The total duty involved is as follows :- Tor Steel - 2,85,115.00 Cement - 69,700.00 Nickel Plates - 1,59,804. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product(s). (ii) With respect to Tor Steel Cement, he submitted that there is no definition of `Plant in definition of capital goods. Therefore, he relied on definition of plant by Hon ble Delhi High Court as in case of R.C. Chemical Industries as reported in 1982 ITR Vol. 134 Page 330 and submitted that as the building is used for manufacture of goods inside it, so it would be covered by `P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be said to be used as `plant in manufacture of goods. 5. Sri Hussainy countered that in case of Indo Rama, use is for foundation and not for building, hence facts are distinguishable. Also case of J.K. Cotton (supra) was under Sales Tax Law and so distinguishable. 6. I have carefully considered the arguments on both sides. We find that since there is no definition of `plant under Modvat Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es are concerned, I am unable to agree with the revenue s reasoning that concentrator is merely filtering and flaker is also not directly used in the manufacture of final products. The role of concentrator is to concentrate the Lye, without which process, flakes cannot be produced therefrom. Similarly, the final product caustic soda flakes are produced in the flaker unit. Therefore, both machines ..... X X X X Extracts X X X X X X X X Extracts X X X X
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