2005 (6) TMI 312

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..... e is aggrieved with the Order-in-Appeal No. 13/2003-C.E., dated 22-5-2003. The appellants have taken Modvat credit in respect of mild steel materials such as PLTS plain plates (C.H. No. 7208.11), CHN Channel (Chapter heading No. 7216.10), HRS sheets (Chapter Heading No. 7208.29) and JSTT joints (C.H. 7216.10) in terms of Rule 57Q of the Central Excise Rules, 1944. The Commissioner has personally v .....

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..... )] (3) Indo Rama Synthetics (I) Ltd. v. CCE, Nagpur [1996 (86) E.L.T. 277 (Trib.)] (4) Simbhaoli Sugar Mills Ltd. v. CCE, Meerut [2001 (135) E.L.T. 1239 (Tri.-Del.)] 2. I have heard both sides in the matter. The Revenue in the appeal contends that the items are not accessories of the boiler and that the Commissioner ought not to have extended the benefit. It is further submitted that .....

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..... d that they are permanently fixed to keep the boiler in the stationary position. The items have become accessories of boiler. The boiler is entitled for the benefit and in terms of the cited board circular accessories which are used with capital goods are also eligible for Modvat credit. All the judgments are on the very items which are used as accessories with the main capital goods. Therefore, t .....

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