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TMI Blog2016 (8) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the ruling of this Tribunal in the case of Shakumbari Sugar and Allied Industries Ltd. versus CCE, Meerut I [2012 (12) TMI 220 - CESTAT, NEW DELHI], I hold that the appellant will be entitled to modvat credit on supporting structures which have been brought in the factory of production till 15.3.1995. - Decided in favour of appellant with consequential relief - Ex Appeal Nos.60642/13 - - - Dated:- 8-1-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Shri Monoj Kumar, Adv. For the Respondent : Shri D. K. Deb, Asstt.Commr. (A.R.) ORDER PER MR. ANIL CHOUDHARY : The appellants, manufacturers of sugar and molasses, are in appeal against order in appeal dated 29/08/13 by which the disallowance of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order considering the definition under Rule 57Q CER, 1944, as it existed prior to 16.3.95 observing that at the material time ceramic/refractory items as well as brass tubes, are not included as capital goods. It is only after 23.7.96, these items were inserted/defined as capital goods vide notification number 14/96CE. So far supporting structures are concerned, it was held that these items are neither specifically confirmed as machines/plant, equipment, nor are components, spare parts and accessories of any plant machinery et cetera and accordingly, the disallowance was upheld and rejected the appeal. 3. Being aggrieved the appellant is in appeal before this Tribunal. The ld. Counsel for the appellant states that under clause (b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the MS angles, Channels, Sections, et cetera being components of such supporting structures would also be covered by the definition of capital goods. Accordingly, he prays for allowing the appeal with consequential benefit. 4. The learned A.R. for the revenue relies on the impugned order. 5. Having considered the rival contentions, I find that the ld. Commissioner (Appeals) is in error in denying the credit of ceramic/refractory items i.e brass tubes. I hold that they qualify as components and accessories of boiler (plant) and accordingly, the same is held eligible for modvat credit. Further, so far as supporting structures are concerned following the ruling of the Honourable Supreme Court in the case of Scientific Engineering House ..... X X X X Extracts X X X X X X X X Extracts X X X X
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