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TMI Blog2001 (7) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturers of cane sugar falling under Chapter 17 of the Central Excise Tariff Schedule. During the period February to May, 1996, they took Modvat credit of Rs. 84,620/- on three items namely, electrodes, iron bars, M.S. Plates claiming these items to be capital goods falling under Rule 57Q of the Central Excise Rules, 1944. The jurisdictional Assistant Commissioner disallowed the credit so taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls [l999 (108) E.L.T. 47] - a decision subsequently approved by 5-Member Larger Bench in the case of Surya Roshni [2001 (128) E.L.T. 293]. Ld. DR, Shri J. Singh, representing the department, defends the impugned order on the ground that the aforesaid goods are not capital goods within the meaning of this expression under Rule 57Q as it stood at the material time. He submits that the ratio of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve examined the submissions. Under Rule 57Q as it stood at the material time, capital goods meant machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products. The expression also meant components, spare parts and accessories of the aforesaid machines, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in favour of the assessees. Ld. DR has argued, in this connection that the cited case law may not apply to any goods used for repairing structurals. On the point, I note that neither in the order of the adjudicating authority nor in the order of the lower appellate authority is there any finding to the effect that the so-called structurals are not part of the plant. On a careful per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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