1999 (7) TMI 305

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..... he Order-in-Appeal No. 57(SSR) CE/JPR/97, dated 17-12-1997 to the extent of allowing Modvat credit on (1) Collecting electro-electrodes plates for ESP (2) Gas Analyser (3) Pressure Gauge (4) IT Transformer (5) Liquid Rotor (6) Vaccum Controller and (7) Relay for control panel, and Order-in-Original No. 105/95-MOD, dated 30-6-1995 of Assistant Commissioner to be restored (E/1281/98), period involved is March, 1996 to July 1997 (E/1280/98) and 1994 (E/1281/98). 1. The common facts of the case in brief are that the Respondent manufactures cement falling under Chapter sub-heading No. 7502.99 of the schedule to the Central Excise Tariff Act, 1985. During March, 1996, to July, 1996, the appellant availed Modvat credit wrongly on various goods ( .....

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..... t through authorised representative, and after considering the available material on record Assistant Collector, Ajmer passed order- in-original No. 105/95-MOD dated 30-6-1995, and disallowed Modvat amount of Rs. 60,582 under rule 57U of Central Excise Rules . On appeal by respondent to the Commissioner (Appeals), it was allowed. Hence the appeals. 3. Perused the orders of lower authorities Appeal Memorandum. Heard both sides. They have only relied on Four Decisions of the Tribunal in 1999 (108) E.L.T. 47 - Jawahar Mills Ltd. v. C.C.E., Coimbatore,; 1997 (96) E.L.T. 354 - Grasim Cements v. C.C.E., Raipur - 1997(95) E.L.T. 655 - Century Mills Ltd. v. C.C.E., Raipur; 1997 (23) RLT 306 (T) - Mahar Cement, Raipur, and submitted that they cove .....

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..... 1997 (23) RLT 306 in the case of Mahar Cement v. C.C.E .,Raipur Tribunal has allowed Modvat credit on pressure gauge, pressure measuring instrument as measuring equipment as capital goods. In 1999 (108) E.L.T. 47 in the case of Jawahar Mills Ltd. v. C.C.E., Coimbatore, Control panel is held to be a capital goods. So Modvat credit is available on relay for control panels. 6. In the impugned order, case of Grasim Cements in 1997 (96) E.L.T. 354 is ruled as to treat Collecting Electrodes plates for ESP as a pollution control equipment. As per grounds of appeal it is not used in manufacturing process. The reasoning of the Collector in para 2 is appropriate and proper. It is not controverted by any case law. So also regarding IT Transformer, V .....

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