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TMI Blog2007 (10) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... rd. 2. All these references are being disposed of by the common order since they arise out of the common order dated 13.6.2003 passed by the Customs, Excise Service Tax, Appellate Tribunal at Mumbai (The CESTAT for short) disposing of several appeals. The respondent no.2 were inter alia engaged in manufacture of Iron and Steel products and were availing modvat credit of duty paid on various capital goods under Central Excise Rules, 1944. The respondent no.2 availed of modvat credit on cement, steel plates and bars. The Commissioner, Central Excise, Nagpur issued notice calling upon to show cause as to why inadmissible credit taken by them on cement and steel plates and bars should not be disallowed and recovered from them under rule 57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mills Ltd. vs. Commissioner of Central Excise, Coimbatore 1999(100) E.L.T. 47; iii) Commissioner of C. Ex. Coimbator vs. Jawahar Mills Ltd. 2001 (132) E.L.T. 3 (S.C.) iv) Quality Steel Tubes Pvt. Ltd. vs. Collector of Central Excise, 1995(75) E.L.T. 17 (S.C.) 4. Per contra, Mr. Bhangde, learned senior counsel at the outset submitted that in identical facts situation the revenue has conceded that the question raised has been decided against the revenue by the Apex Court in the case of Vikram Cement vs. Commissioner, Central Excise (2006 (194) E.L.T. 3 (S.C.). In support of his submission, Mr. Bhangde placed reliance upon the orders dated 13th June 2007 passed by this court in rejecting the Central Excise Appeal Nos. 74/04, 35/04, 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s can be machines, machinery, plant, equipment, apparatus, tools or appliances. Any of these goods if used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product would be 'Capital goods', and, therefore, qualify for availing Modvat credit. Per clause (b), the components, spare parts and accessories of the goods mentioned in clause (a) used for the purposes enumerated therein would also be 'Capital goods' and qualify for Modvat credit entitlement Clause makes moulds and dies, generating sets and weigh bridges used in the factory of the manufacturers as capital goods and thus qualify for availing Modvat credit. The goods enumerated in clause need not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as to give due weight to the liberal language it uses. The ammonia used in the water treatment, steam generation and inert gas generation plants, which are a necessary part of the process of manufacturing urea, must, therefore, be held to be used in the manufacture of ammonia and the raw naphtha used for the manufacture thereof is entitled to the duty exemption. 6. The Tribunal has held that the cement, steel plates and bars in respect of which modvat credit has been availed of by respondent no.2 have been used for providing support to machines. This is a pure finding of fact recorded by the Tribunal which cannot be said to be perverse and, therefore, binding. In view of the clear ratio laid down by the Apex in the case of Jawahar Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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