9911796707
TMI Blog1999 (8) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... as under :- S. No. Description of goods Appeal No (1) Air Conditioners Equipment 1365/97 (2) Chilling Machine, Equipment 1365/97 1366/97 (3) Vacuum Cleaner 1365/97 1370/97 (4) Control Panel 1366/97 (5) Impeller for chilling machine 1366/97 (6) Chilled Water Coil 1367/97 (7) Centrifugal Compressors 1367/97 (8) PVC fill sheet (for cooling tower) - do - 1969/97 (9) Copper Wire (for winding machine) - do - (10) Hydroblock of Hot water Boiler 1368/97 (11) Pressure Gauge 1368/97 (12) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries : (a) Spares for machines (b) Electric equipment and apparatus (c) Material cooling equipment (d) Measuring equipment and (e) Wires and Cables. She submits that all these categories of items are covered by one or the other decision of this Tribunal; that the Larger Bench of this Tribunal in the case of Jawahar Mills Ltd. reported in - 1999 (108) E.L.T. 47 went into the question of detailed examination of provisions of Rule 57Q and Notifications No. 11/95, dated 16-3-1995 under Rule 57Q and No. 14/96, dated 23-7-1996 and the test whether the article fulfil the parameters of a plant in the assessee s manufacturing activity. Is it a tool of his manufacturing activity with which he manufactures the goods. If the answer is in the affirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that Modvat credit would be admissable on air conditioning equipment, chilling machine equipment, Impeller for chilling machine, P.V.C. fill sheet, hydroblock of hot water boiler, spares for hot water boiler, flow control valve, cooling tower parts, plate heat exchanger as all these items are for controlling temperature and humidity. 5. Ld. Counsel submitted that Fork lift and V.V. Belts are material handling equipment and therefore are covered by the decision of this Tribunal in the case of C.C.E. v. M.M. Forgings Ltd. - [1997 (89) E.L.T. 617]. 6. Digital micro ohm is a measuring instrument and therefore, it was argued that it was covered by the decision of this Tribunal in the case of Collector, Central Excise v. M.M. Forgings repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of this Tribunal in the case of Jawahar Mills Ltd. whereas spares of hot water boiler will be covered by the Explanation under Rule 57Q as hot water boiler is a machine and parts of machines are covered by the explanation. Flow control valve and spares of exhaust cart are spares and parts of chilling equipment and since chilling plant has been held as a machine for the purpose of Rule 57Q, therefore, spares and parts of the chilling equipment are also eligible for Modvat credit in terms of Explanation under Rule 57Q. Gasket silicon rubbers are parts of machines. Similarly, steton is a part of machine. Plate heat exchange is a part of the heat exchange plant and therefore, they are parts of machines and machines have been held eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was before 16-3-1995, as most of the items were either plant, machines or machinery or parts thereof and since machines, machinery and parts thereof were covered by the provisions of Rule 57Q, even before 16-3-1995 therefore, Modvat credit will be admissible on the items indicated above except on Vaccum cleaners and Protectomat ; Admissibility of Modvat credit on HDPE pipes was not pressed before us. But for the above three items, Modvat credit will be admissible on the items indicated in para No. 2 of pre-page. The appeals are therefore allowed except for items - Vaccum Cleaners and Protectomat and HDPE pipes. Consequent benefit if any, shall be admissible to the appellants in accordance with law. - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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