9911796707
TMI Blog2007 (11) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... G sets, we note that DG set has been accepted as part of the plant and machinery u/not. 11/95 so CG credit allowed – CG credit not admissible in respect of spare parts for road milling machine & other spare parts like screws, clip plates etc - E/196/2004 - 1438/2007 - Dated:- 28-11-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P.C. Chacko, Member (J)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l clamping device, grinding vessel, intermediate ring [SH 8474.10] received in factory on 13-3-97. It is submitted by ld. Consultant for the appellants that the credit taken on the last item mentioned above has been reversed to the extent of Rs.18,028/- disallowed by the lower authorities and that the appellants have no grievance in this regard. As regards Surface Miner and Spares therefor, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Board's Circular No. 276/110/96-TRU dated 2-12-96, wherein the provisions of Rule 57Q w.e.f 23-7-96 were examined and it was clarified that, where credit was available to specified capital goods under the Rule, it was also available to components, spares and accessories of such capital goods irrespective of their classification. In respect of screws, clip plates etc., it is claimed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 57Q as amended by Notification No.11/95-C.E. (N.T.) dated 16-3-95, electric generating sets were specifically mentioned for the benefit of credit and further that components, spare parts and accessories of such specified goods were also mentioned for the same benefit. Therefore, accessories to DG sets received in the appellants' factory in May '96 were eligible for capital goods credit. In so f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for road milling machine and other spare parts like screws, clip plates etc. As regards Surface Miner and Spares therefor, the original authority shall first ascertain whether these items were used in captive mines and then proceed. If it is found that these items were used in captive mines, capital goods credit would be admissible to the assessee in terms of the Hon'ble Supreme Court's decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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