2006 (7) TMI 84

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..... thority after considering all the detail decided that appellant is entitle for modvat credit on input
[Order per : P. Karthikeyan, Member (T)]. - Revenue has filed these three appeals against the Orders-in-Appeal No. 67 to 69/99 dated 12-1-99. In the impugned order the Commissioner (Appeals) had allowed Modvat credit on several inputs and capital goods received in the years 1994 and 1995 by M/s .....

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..... Electrical panel without breaker boxes 26. Reduced voltage starter for 3000HP motor 27. Stator for 3000HP/500HP motor expanded oil filter 28. Control panel for 3000HP/75T 29. Motor control for 3000HP 30. 1000KV switch board primary secondary voltage 31. Rotor 3000HP/500HP motor 32. Motor mounts for 300HP motor. 33. Motor control for 6000HP 34. Storage tank 35. Water pump and pipes 36. C .....

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..... an input. They are therefore inputs eligible for Modvat credit. 3.Red Oxide, Synthetic enamel black paint, Zinc chromate, Yellow primer and Enamel are used for applying on the metal surfaces of machines/machinery for their maintenance. They are neither capital goods nor inputs qualifying for credit. Therefore, the appeals to disallow credit for these items deserve to be allowed. As regards item N .....

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..... re of the final products. (vi) Water pump and pipes :- Water is required for various processes carried out in relation to the manufacture of gases. (vii) Carbon filled PTFE rings/bush/rod :- These are spares of air compressor and expansion engine installed in the factory which are capital goods. (viii) HP Cylinders :- These are vacuum insulated stainless steel containers designed to store and t .....

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..... these items is either a machine, machinery, plant, equipment, apparatus, tool or appliance used for producing or processing of any goods or to bring about any change in any substance for the manufacture of final product or, is a component, spare part or accessory of such machine, machinery etc. The Revenue's appeals have no merit as regards these items and have to be dismissed. In the circumstance .....

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