9911796707
TMI Blog1999 (8) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... seven appeals filed by Revenue against allowance of Modvat credit on certain items by the ld. Commissioner (Appeals). Since these seven appeals pertained to common items, they were heard together and are being disposed of by this common order. 2. Shri T.A. Arunachalam, ld. DR submits that in the grounds of appeal filed by the Department only three items as follows have been agitated : 1. Ename ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of this Tribunal in the case of Bhansali Engg. Polymers Ltd. v. C.C.E., Raipur reported in 1999 (105) E.L.T. 213. He also submits that the Tribunal in the case of Jindal Polyester v. C.C.E., Meerut reported in 1998 (100) E.L.T. 48 held that storage tanks are general purpose tanks and not covered by Rule 57Q. He submits that in view of the above submissions, the authorities below have wrong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maize products (Dextrose). He submits that this plant and machinery is used in the manufacture of these items used. Since they are parts of machinery, they are covered by Rule 57Q. About Cylindrical Vertical Tanks, ld. Counsel submits that these are storage tanks used for storing the inputs. He submits that these tanks are used in the process of manufacture of the final product. He submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture is essential and since the location and functioning of the tank in the entire plant was not mentioned in the decisions cited and relied upon by ld. DR the facts in the two cases are distinguishable. 4. I have heard the rival submissions. I have also perused the case law and the grounds of appeal. I find that there is a limited agitation restricted to three items as indicated above. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are specifically covered under Rule 57Q. Since they are parts, therefore, they will be eligible for Modvat credit. Cylindrical Vertical Tanks are used for storing the raw material. Since they are used for storing the raw material, they become machines used in the process. The process starts with the bringing of inputs and keeping them in place. Since these vertical tank are used for storing an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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