1997 (5) TMI 286

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..... shankar, Member (T)]. This issue for decision in this appeal is whether refractory bricks used for repairing and constructing furnace are Capital Goods within the meaning of Rule 57A of the Central Excise Rules, and the assessee is entitled to take Modvat credit of duty. In the order impugned in the appeal, the Commissioner has held that they are not capital goods , since the furnace of w .....

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..... ifiable under any of the headings of the Excise Tariff. This observation would be true of a number of items of machinery used in a plant. An example would be a system for carrying raw material or finished goods. Such a system would be immovable property, and hence not liable to duty. Its components however, such as the electric work etc. would have discharged such duty, and credit could not be den .....

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..... e be eligible for credit under Clause 1(b). In the absence of any express provision to deny credit to parts of such goods, Commissioner s reasoning cannot be upheld. We cannot import anything into the rule which does not exist in it. 5. Credit was therefore available on these goods in terms of explanation under Rule 57Q even as it stood before its amendment in March, 1995 by inclusion of refract .....

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