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TMI Blog2017 (3) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... of conveyer, the board clarified vide Circular No. 276/110/96-TRU dated 2-12-1996 that for the purpose of parts chapter heading is immaterial if the parts accessories is of capital goods which are specified under Rule 57Q, the credit is admissible irrespective of any chapter heading therefore credit on parts of conveyor falling under chapter heading 8431 is admissible. As regard the non alloy steel, we find that this goods is not covered under any of the entry provided under Rule 57Q (1) therefore it is not capital goods, hence the credit is not admissible on this goods falling under Chapter 7326. Appeal disposed off - decided partly in favor of appellants. - E/1218/07 - A/85633/17/EB - Dated:- 2-2-2017 - Mr Ramesh Nair, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. No. 5 components, spares and accessories of the good specified against Sr No. 1-4 irrespective of classification under any chapter, credit is admissible. She submits that the conveyor is falling under chapter heading 8424 which is included as capital goods under Sr. No. 2 of table to Rule 57Q therefore its parts are admissible capital goods as per Sr. No. 5. She alternatively submits that credit was taken under Rule, 57Q of Central Excise Rules, 1944 wherein the show cause notice was issued after substitution of rule by Notification No. 27/2000-CE(N.T) dated 31-3-2000. As per Section 38A there is no saving clause in case there is substitution of rules, therefore the adjudicating authority could not have issued any show cause notice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al goods ) described in the corresponding entry in column (2) of the said table, used in the factory of the manufacturer of final products. TABLE Sl. No. Description of capital goods falling within the schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the Factory of the manufacturer Description of No final products 1 2 3 1. All goods falling under Heading Nos. 82.02 to 82.11; All goods specified in the schedule to Central Excise Tariff Act, 1985 (5 of 1986) other than the following namely; (i), (ii) and (iii) 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. Though the chapter heading 8431 is excluded in Sr. 2 but being parts of conveyer it is covered under Sr. No. 5 of the table. The board also clarified vide Circular No. 276/110/96-TRU dated 2-12-1996 that for the purpose of parts chapter heading is immaterial if the parts accessories is of capital goods which are specified under Rule 57Q, the credit is admissible irrespective of any chapter heading therefore credit on parts of conveyor falling under chapter heading 8431 is admissible. As regard the non alloy steel, we find that this goods is not covered under any of the entry provided under Rule 57Q (1) therefore it is not capital goods, hence the credit is not admissible on this goods falling under Chapter 7326. As per our above discu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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