1999 (10) TMI 245

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..... m, DR, for the Respondent. [Order]. - The items on which credit taken during the month of March 1996 has been disallowed to the appellants who are manufacturers of grey cement, are as follows : 1.  Surge Arrestors 2. MS Angles, Columns & Girders 3. HMT, Heavy Vehicle Duty, Rotating Centre with Shank, Follow Rest Dia, Coolant Equipment, splatch Guard for L-45, Tapper Turning Att .....

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..... hold that Surge Arrestors are covered by the definition of capital goods and hence eligible to Modvat credit. 2. MS Angles, Columns & Girders : Admittedly, these are items are used in the casing and walls of the cement mill which are therefore, in the nature of fabrication or construction material. Hence applying the ratio of the Tribunal's decision in the case of Vikas Alloys v. C.C.E., Co .....

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..... for producing/processing of the final products. 4. Stationary Battery is installed along with 50 MW captive power plant which generates electricity for producing the clinker and cement. Since the battery is used in the power plant for generation of power i.e. for obtaining DC power supply which in turn is used directly in the manufacture of cement, it is covered by the definition of capital .....

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