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TMI Blog2014 (9) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... apter 73 which are used as structural support to plant and machinery. The said question was considered by us in CMA No.1265 of 2014 by order dated 10.7.2014. Reliance was placed in Rajasthan Spinning and Weaving Mills Limited cited supra, wherein the Apex Court has applied the user test in a case of M.S.Angles, Beams and Channels used in the erection of machineries and held that it would become component of the same. Therefore, we are of the considered view that credit cannot be denied on the ground that the goods are not covered under the definition of capital goods under Rule 57Q as it stood before 16.3.1995. Following decision of Commissioner of Central Excise, Jaipur vs Rajasthan Spinning and Weavinig Mills Ltd [2010 (7) TMI 12 - SUPREM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l authority found that the goods are not capital goods used in manufacturing the final products and disallowed the credit. 4. An appeal was preferred against the order before the Commissioner of Appeals. The Commissioner of Appeal partially allowed the appeal by stating that some of the goods are capital goods and some of the goods are not capital goods. The assessee preferred further appeal before the Tribunal on the goods which were not admitted as capital goods for the periods prior to 16.3.1995 as Rule 57Q came into force wef 16/3/1995. 5. The Tribunal analysed every category of goods and found that except an Aluminium catalist used in R D department, other goods are capital goods, thereby allowed the appeals except in respect a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidually and has found that they are the parts/components falling under the capital goods under 57Q of the Rules. The Tribunal has even considered welding wire used for joining process and held to be eligible for input duty credit under Rule 57A of the Rules. The Tribunal extended such allowance though the declaration was filed under Rule 57Q placing reliance in Commissioner vs Modi Rubber Limited reported in 2000 119 ELT 197 Tribunal LB. 11. The grievance of the Revenue is that many of the goods are not specified for capital goods under Rule 57Q during the relevant period. However, the substantial question of law raised is whether the Tribunal is correct in allowing MODVAT credit in respect of iron and steel products falling under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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