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TMI Blog2014 (10) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of chimney would fall within the ambit of "capital goods - credit allowed - decided in favor of assessee. - T.C.(A) No.1379 of 2006 - - - Dated:- 4-9-2014 - R. Sudhakar And G. M. Akbar Ali,JJ. For the Appellant : Mr. Vikram Ramakrishnan For the Respondent : Notice served JUDGMENT (Judgment of the Court delivered by G.M. AKBAR ALI,J.,,) Appeal filed against the Final Order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai in No.719/2005 dated 10.5.2005. 2. The respondent/assesse are holding Central Excise Registration Certificate No.01/92 and are engaged in the manufacture of Aluminium and articles thereof falling under Chapter Nos.76,26,28,38 81 of Schedule to the Central Excise Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepted by the original authority, came to the conclusion that MS MS Flats, Plates and Angles are eligible for Modvat Credit and held as follows: 6.2.6 MS Flats, Plates and Angles The lower authority held that the impugned items were used for fabrication i.e., patch work structural and they cannot be considered either as parts of cell or as capital goods and disallowed the credit by following the decision rendered in the case of Vivek Allooys Ltd vs CCE, Coimbatore reported in 1998(98) ELT 156. I find the said the decision was distinguished by the Tribunal in the case of JK Cement Works vs CCE, Jaipur reported in 2000 (116) ELT 52 (Tri.Del) holding that plain plates used for repairing the worn out/broken parts of the kiln shell eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der and reject the appeal filed by the Revenue. 9. Aggrieved against the same, the Revenue has filed the present appeal and on admitting the appeal, the following substantial questions of law were formulated: (a) Whether the Hon'ble Tribunal is right in allowing Modvat credit, holding that M.S. Flates, Plates and Angles falling under Chapter 73 are pack of the capital goods as per the erstwhile rule 57Q of the Central Excise Rules, 1944? (b) Whether the Hon'ble Tribunal is correct in holding that M.S. Flates, Plates and Angles as Capital Goods, entitled to credit under Rule 57Q, in the absence of a express provisions in the Rule? 10. The question is whether M.S. Flates, Plates and Angles used as a capital goods are ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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