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TMI Blog2003 (10) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides. 2. The lower authorities have disallowed Modvat credit in respect of 8 items listed below claiming that these are ineligible for taking credit under Rule 57Q of the Rules. (I) Welding Electrodes (II) G C Sheets (III) Shrinkomop-20 (IV) Cylindrical Vertical Tank (V) Lab Hot Plate (VI) Multipurpose Table Top Scale (VII) Quick Drying Sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered as input on the analogy of credit permitted in respect of Cement . In the Larger Bench decision of the Tribunal in the Jawahar Mill Ltd. v. Commissioner of Central Excise, Coimbatore reported in 1999 (108) E.L.T. 47 (Tri.) it has beep held that welding electrodes are eligible for credit under Rule 57Q. So far as GC sheets are concerned, the learned C.A. pleads that the term Plant used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court considered that the drawings, designs, charts, plans, processing data and other literature comprises in the documentation service as specified in Cl. (3) constituted a book which fell within the definition of plant in S. 43(3) of the IT Act. The Court held that these documents did not perform any mechanical operations or processes, but that cannot militate against their being a pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble Supreme Court and also considering the Supreme Court judgment in Jawahar Mills Ltd. case [2001 (132) E.L.T. 3 (S.C.)], it is amply clear that the items namely Cylindrical Verticle Tank and Lab Hot Plate and Multipurpose Table Top Scale (Item Number IV to VI) will also get covered for allowing credit 6. So far as, the item Quick Drying Synthetic Enamel Chetak Blue, is concerned, the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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