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TMI Blog2009 (4) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit amounting to Rs. 12,64,751/- out of which Modvat credit amounting to Rs. 1,58,954/- was denied in respect of Load Cells, Spares for Pump and Liner Plates for Bins for discrepancy in respect of their description as given in respective invoice and as given in the declaration filed under Rule 57T and Cenvat credit amounting to Rs. 3,10,536/- was denied in respect of Plates, Angles and Channels on the ground that the same are not capital goods. On appeal by the Appellant, the Commissioner (Appeals) vide order-in-appeal dt. 25-11-03 allowed Modvat credit in respect of all the items except the Modvat credit amounting to Rs. 3,10,536/- in respect of Plates, Angles and Channels and Modvat credit amounting to Rs. 1,58,954/- in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the case of JBM Tools Ltd. v. CCE, Pune reported in 2002 (144) E.L.T. 561 wherein it was held that when the capital goods have been received in the factory and used for manufacture of finished products, Modvat credit cannot be found just because the declaration under Rule 57 have not been filed. In this case and only objection is that there is discrepancy in the description as given in the declaration filed under Rule 57T and description as given in the invoices. In view of this, he pleaded that there is no ground for denial of Modvat credit in these items. 2.1.2 So far as plates, angles and channels are concerned, in respect of which Modvat credit amounting to Rs. 3,10,536/-, has been denied, the plea of Shri Raghvan is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) s findings pleaded that the Cenvat credit in respect of these items has been rightly denied as while in respect of the load cells, spares for pumps and liner plates, proper declaration under Rule 57T has not been filed, the Plates and Angles and Beams/channels are not parts and accessories of the machinery installed for manufacture of the finished goods. 3. I have carefully considered the submissions from both the sides and perused the records. The first point of dispute is as to whether the load cells, spares for pumps and liner plates are eligible for capital goods Modvat credit. The Deptt. s objection is that no proper declaration in respect of these items has been filed under Rule 57T as there is discrepancy between descr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944, has held that channels, angles, joists, squares of iron as steel; which are used for installation of batch vessel, are essential parts, of plant and machinery and following the ratio of this judgment, in this case also it has to be held that the plates, angles and channels used for making hood and roof of Sintering machine are parts of plant and machinery and hence capital goods. In view of this, I hold that there is no ground for denial the credit of Rs. 3,10,536/- in respect of plates, angles and channels. 5. In view of the above discussion, the impugned order denying Modvat credit in respect of plates, angles, channels and load cells, spare for pumps and liner plates is not sustainable. The same is set aside and the appeal is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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