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TMI Blog2007 (10) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal against the order-in-appeal No. 281/CE/CHD/2005, dated 29-7-2005 in so far as admissibility of Cenvat credit on channel, angle, joints, square, equal angle of iron and steel. The Commissioner (Appeals) observed that these items were used for installation of batch vessel which forms an essential part of the plant and machinery and as such the Modvat credits on these items are available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the respondent submits that these items were used for installation of batch vessel as the vessel fitted with mechanical appliances hanged on upside down position and thus formed an essential part of the plant and machinery. He submits that this case is squarely covered by the decision of the Tribunal in the case of Bellary Steel Alloys Ltd. v. CCE, Belgaum reported as 2005 (180) E.L.T. 92 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) held that without proper up-keep and maintenance, plant and machinery cannot function properly. The relevant portion of the said decision is reproduced below :- 3. This Court concluded that goods once brought in factory for use in up-keep and maintenance, the principal plant and machinery, which are directly used in manufacture of excisable articles, are the capital goods, and were cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... batch vessel which forms part of the machine. It is seen that without the base of the machine the principal plant and machinery cannot function properly. Therefore, Cenvat credit on these items used for base of the machine cannot be denied. Hence, I do not find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is dismissed. (Dictat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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