9911796707
TMI Blog1999 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... erjee, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The 15 applications filed in appeals against 13 orders of the Commissioner (Appeals), which disposed of 15 orders of the Assistant Commissioner impugned before him, are for waiver of deposit of duty totalling Rs. 1.364 crores approximately. 2. The advocate for the applicant says that the question in each of these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilised in the fabrication of the plant as distinct from the machines and machinery in the plant. 4. Credit of Rs. 15.96 lakhs approximately, has been denied on electrical wire and equipment used as earthing for the machines in the applicants plant; on the reasoning that these are essential for only to protect devices in question. Prima facie, it will be difficult to concede that an electrical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner observed, eligible for credit under Rule 57A. By an earlier order dated 18-7-1996 the Assistant Commissioner had allowed credit on such goods under Rule 57A; they would have been declared as input under that rule. They would therefore, prima facie, entitled to credit under Rule 57A. 6. Electrical transformers and their accessories (amounting to Rs. 12.47 lakhs) have been held not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that they were structures of weighbridge. Clause (c) of the Explanation in question to Rule 57Q declares weighbridges to be capital goods. These goods which appear to be parts of weighbridge would, prima facie, be covered by that clause. It is however, contended that it would be covered as a part of machines or parts specified in clause (a) which are entitled to credit by clause (b). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lloy steel plates involving credit of Rs. 6.86 lakhs approximately, were not clear; the contention that they are used for environmental resistors does not give us any wiser as to their use. 10. These items accounts for, as was stated by the advocate for the applicant, Rs. 1.15 crores. He says that a sum of Rs. 24.67 lakhs has already been reversed. In view of our discussions, we accept the offer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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