9911796707
TMI Blog2006 (5) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of M.S. Plates, angles, channels, aluminium sheets in the decisions of CEGAT cited supra which has followed the decision CEGAT in the SIMBHAOLI SUGAR MILLS LTD. VERSUS COMMISSIONER OF C. EX., MEERUT [ 2000 (2) TMI 173 - CEGAT, NEW DELHI] which was upheld by the Supreme Court. The above decision make it clear that credit cannot be denied on the ground that the inputs are construction materials unless it is held that inputs are used for civil construction and are not part of plant and machinery not used for raising structure to support various machine parts of the machine - It therefore appears that it is not department s case that the inputs were used for civil construction and therefore following the above decision, I allow the cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WZB/03, dated 24-11-2003. The Tribunal while allowing the credit has placed reliance on the decision of CEGAT in the case of Simbhaoli Sugar Mills Ltd. v. Commissioner of C.Ex., Meerut - 2001 (135) E.L.T. 1239 (Tri.-Del). which in turn was upheld by Apex Court. The above CESTAT decisions also allowed Modvat credit in respect of aluminium sheet used for manufacture of plant. As regards ceramic blankets he submitted that Commissioner (Appeals) has admitted them as insulating material used in the manufacture of their plant and drew my attention to the CEGAT decision in the case of Collector of C. Ex., Chandigarh v. Gujarat Ambuja Cement Ltd. - 2000 (115) E.L.T. 579 (Tribunal) where aluminium rolled sheets used as insulating material in electro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g down independent explanation given under Rule 57Q, we have to see whether the items claimed as components and accessories are actually components and accessories and other materials used in the manufacture of machine, machinery, equipment, apparatus, etc. In the instant case, the use of the material is more like the one dealt with in their own case of the appellants. I therefore follow the decision of this Tribunal in the case of the appellants themselves and hold that Modvat credit will be admissible on the items listed in the order passed by the Commissioner (Appeals) except M.S. sections and M.S. shapes. The appeal is, therefore, disposed of in the above terms. 4. The above decision make it clear that credit cannot be denied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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