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TMI Blog2006 (1) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. There are five appeals having identical issue. 2. In respect of appeal Nos. E/851/04, E/877 and 878/04, the Modvat credit was sought to be denied by the Revenue for the components used for fabrication of (i) crusher plant (ii) diesel generator set and (iii) conveyor system. In respect of Appeal Nos. E/880/04 and E/l026/04, the credit was sought to be denied for the components used for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t - 2002 (150) E.L.T. 133 (Tri. - Del). (b) Century Cement v. CCE, Raipur, 2002 (150) E.L.T. 1065 (Tri. - Del). 5. In the case of Bazpur Co-op. Sugar Factory Ltd. (supra) it was held that M. S plates, angles and channels used in the manufacture of steel tanks, used to store the final products viz. sugar and molasses, are not eligible for capital goods credit as they do not bring about any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit under Rule 57Q(1) and that the parts and components in question used in the fabrication of these capital goods should be extended of the benefit of Sl. No. 5 in the Table annexed to Rule 57Q(1). 7. In yet another case of their own, the Tribunal held that the appellants are entitled for the credit of duty on M.S angles, channels and plates used for fabrication of plants (Final Order No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist filed shows that bus bar is captively consumed. Bus-bar is an intermediate product and is eligible to benefit of credit of input itself in terms of Rule 57D(2) of erstwhile Central Excise Rules, 1944 [Hindalco Industires Ltd. v. CCE, Allahabad reported in 2002 (150) E.L.T. 1218 (Tri. - Del)]. (iii) Language used in Explanation (I) of Rule 57Q is very liberal - CCE, Coimbatore v. Jawahar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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