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TMI Blog2015 (9) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority in his order dt. 27.6.2003 disallowed modvat credit of Rs. 20,71,668/- in respect of capital goods and allowed modvat credit of Rs. 1,35,25,398/- on various items. On appeal, the Commissioner (Appeals) partly allowed the appeal and upheld the OIO disallowing credit involving an amount of Rs. 19,11,892/- in respect of the remaining items :- 1) Dumpers 98704.0) Rs.8,10,570/- 2) Hindustan Loaders (8429.00) Rs.6,55,000/- 3) Emitting Electrodes (7320.00) Rs.61,200/- 4) Steel casing (7308.90) Rs.3,822/- 5) Classifier Housing (8429.00) Rs.83,828/- 6) Steel Structure Rs.15,304/- 7) Steel Wire (7312.90) Rs.2,12,168/- Total Rs.19,11,892/- Hence the appellants filed the present appeal. 3. Ld. Consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 8429.00, he submits that all three items are parts of various machineries used in their plant. He submits that Emitting Electrodes are made up of steel and are used in Electrostatic Precipitator Classifier in Pollution Control Equipment. Steel casings are outer cover of process equipment like Bucket Elevators etc. Classifier Housing is used in vertical mill or cement mill. He submits that Commissioner (Appeals) has denied credit only on the ground that these are not parts of capital goods which are specified under Rule 5Q. He drew our attention to para-4 of Board's circular No.27/110/96-TRU dt. 2.12.96 wherein the Board has clarified that all parts, components, accessories which are to used with capital goods of clauses (a) to (c) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) disallowing credit. In respect of steel wires, that order has not been appealed by the appellant. Therefore, it attained finality. 6. On other items, Ld. AR submits that Commissioner (Appeals) has discussed in his order on the applicability of Rule 57E of CER. Regarding Steel structures, appellants are not eligible for modvat credit. He relied Tribunal's Larger Bench in the case of Vandana Global Ltd. Vs CCE Raipur - 2010 (253) ELT 440 (Tri.-LB). He also relied Tribunal's decision in CCE Noida Vs D.S.M. Ltd. - 2003 (162) ELT 987 (Tri.-Del.). 7. We have carefully considered the submissions of both sides and examined the records. The period of dispute relates to April and May 1997 the modvat credit was deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appropriate Modvat/Cenvat Rules. The matters are remanded to the respective original authorities for decision only on the above issue. The ratio of the above apex court decision is squarely applicable to this case. The only condition that appellant should own the captive mines and not for other mines. We find that both the mines and factory are located within the same premises as per the plan layout including mining area and Central Excise registration was obtained as a single registration. Therefore, it is established that mines are captive mines forming integral part of the cement factory. We find that Tribunal in this Bench of the Tribunal in the case of CCE Vs India Cements Ltd. (supra), held that dumpers and excavators used in mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructures supporting the machinery (not for construction of plant) are eligible for credit. Regarding the last item, steel wires appellants claimed that they are ropes used for handling equipments for lifting of heavy machineries etc. We find that, in the appellant's own case in the case of Madras Cements ltd. Vs CCE Trichy (supra) this Bench of the Tribunal has already disallowed the credit on steel wires which has attained finality. Therefore, this Bench cannot interfere with that decision and the said order has not been appealed by appellant. Accordingly, we hold the credit on steel wires are ineligible. 10. In view of the foregoing discussions, we hold that appellants are eligible for modvat on items as at Sl. No.(1) to (6) as above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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