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TMI Blog2013 (7) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Sl. No.5 of the table ibid. On this basis, it was held that the chimney was an integral part of the DG set and, therefore, ms channels, plates, etc., used in its fabrication were to be treated as accessories in terms of Sl. No.5 of the table ibid - The facts of the present case are perfectly analogous to those of Rajasthan Spinning & Weaving Mills Ltd. (supra). It is not in dispute that ms angles, plates, etc., were used to fabricate structural support for machinery which was used for manufacturing excisable goods. It is, again, not in dispute that the machinery is squarely covered by clause (i) of Rule 2(a)(A) of the CCR, 2004 – Consequently held that the ms angles, plates and rounds used for fabricating structural support for machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, prays for setting aside the appellate Commissioner s order. 3. Per contra, the learned counsel for the respondent has relied on the Hon ble Supreme Court s judgment in CCE, Jaipur Vs. Rajasthan Spinning Weaving Mills Ltd. - 2010 (255) ELT 481 (SC) and also on the Hon ble Madras High Court s judgment in CCE, Tiruchirapalli Vs. M/s. India Cements Ltd. - 2011-TIOL-558-HC-MAD-CX. According to the counsel, the view taken by the Hon ble Supreme Court on the facts of the case of Rajasthan Spinning Weaving Mills Ltd. (supra) is squarely applicable to the facts of the present case. In this connection, he has particularly referred to paragraphs 8, 9, 12 and 13 of the apex Court s judgment. After adverting to the facts of this case, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horn of unnecessary portions, is as follows: RULE 57Q. Applicability. - (1) The provisions of this section shall apply to goods (hereafter in this section, referred to as the final products.) described in column (3) of the Table given below and to the goods (hereafter, in this section, referred to as capital goods ), described in the corresponding entry in column (2) of the said Table, used in the factory of the manufacturer of final products. TABLE Sl.No. Description of capital goods falling within the schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of the manufacturer Description of final products (1) (2) (3) 1. ........ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, clause (iii) of Rule 2(a)(A) is pari materia with clause (5) of the table annexed to Rule 57Q. In the case of Rajasthan Spinning Weaving Mills Ltd. (supra), the Hon ble Supreme Court considered the question whether the steel plates and channels used in the fabrication of chimney for DG set would fall within the purview of Sl. No.5 of the table annexed to Rule 57Q. The Hon ble Supreme Court found that the DG set fell under Heading No.85.02 Chapter 85, of First Schedule to the Central Excise Tariff Act and ipso facto got covered under Sl. No.3 of the table ibid. Hon ble Supreme Court further noted that the chimney attached to the DG set was undisputedly covered by Sl. No.5 of the table ibid. On this basis, it was held that the chimney w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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