9911796707
TMI Blog1999 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... 48,713/- 2. Tank 59,09,473/- 3. Nuts, bolts washers 55,30,220/- 4. Equipments, parts spares 55,00,371/- 5. Structures 34,00,942/- 6. Electricals Electronic items 23,03,312/- 7. Safety equipments 8,21,401/- 8. Nozzle 6,17,600/- 9. Trolley bins 4,15,091/- 10. Miscellaneous 1,56,919/- 2. As far as in the impugned order the adjudicating authority denied the Modvat credit in respect of catalyst holding that they are not capital goods falling under Rule 57Q as this item is not machine, machinery, plant, eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealt with in the following Appeals E/2538, 2539, 2544 and 2545/98. It is argued by Mr. Nambirajan that tanks are held to be entitled to the Modvat credit in terms of the judgment of the Tribunal in SRF Ltd. v. C.C.E. - 1999 (106) E.L.T. 317. In that judgment it is contended by the ld. Counsel that it allowed the earlier judgment of the Tribunal in Lupin Laboratories Ltd. - 1999 (114) E.L.T. 867 (T) = 1998 (25) RLT 740. The ld. DR adopts the reasoning of the lower authority. In the case of Lupin Laboratories Ltd. (supra) it is found in paragraph 24 of the said judgment FRP tank has been entitled to the Credit under Rule 57Q. Hence the appellants have made out prima facie for this. Hence we waive the pre-deposit. 5. As far as nuts and bolts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned with the production. We are therefore of the view that the assessee should be directed to freeze the same of Rs. 8,21,401/- in their Modvat account. This amount involves only in appeal No. E/2541/98. 10. As far as items of amount claimed under Nozzle, Trolleys and bins are concerned the amount involved respectively Rs. 6,17,600/- and Rs. 4,15,091/- This appears to be covered prima facie under 57Q clause (b). No doubt the adjudicating authority has held they are not covered under clause (d). But we are prima facie of the view that they are covered under clause (b). We therefore, waive the pre-deposit of this amount and also stay its recovery. 11. For the purpose of stay the ld. Counsel fairly concedes to its claim in respect of miscell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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