9911796707
TMI Blog2003 (8) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... of conveyors and warning signals, sirens are used to inform operators and staff about specific faults that occurs in equipment. Instead of continuous running of siren which will damage it and for better audibility the siren is switched on and off for a definite time to the account of few seconds. This is done automatically by the device called WOBBLING RELAY which switches OFF and ON automatically the supply for the siren. So credit allowed. Reliance placed on the case law 2000 (115) E.L.T. 87 (T). Operator Panel Rack : In our copper smelter power supply is very critical as few hours of power failure may cause molten metal to solidify and make heavy loss to the plant and bring the production to halt. To avoid this we have two DG sets, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds made out and the citations referred therein. 3. Ld. Counsel submits that the items although are not capital goods for classification as per Sl. Nos. 1 and 2 of the Table appended to Rule 57Q. They fall within Sl. No. 5 of the table appended to Rule 57Q as spares, components and accessories of the goods specified against Sl. No. 4 of the goods listed in Table appended to Rule 57Q. He submits that they are utilised along with the main Smelter Plant, which falls under the Chapter 84.79, which is included as capital goods. He submits that the Board of Central Excise has also clarified the grant of Modvat credit on these items under S. No. 5 of Rule 57Q in its Circular No. 276/110/96-TRU, dated 2-12-96. To a specific query from the Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid capital goods and not merely by classification. Taking into overall facts and circumstances of the case, I am of the considered opinion that the benefit is required to be extended to be remanded for reconsideration in the light of the above Rule 57Q that the items in the classification are components, spares and accessories of the goods specified under Sl. No. 4 of the Table annexed. For this reason, the matter is remanded back to the original authority to re-examine the issue in the light of the Board s circular and the Apex Court judgment cited before me. The observation made in this order should also be taken into consideration. The appeal is allowed by remand to the original authority. The appellants shall be afforded full opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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