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TMI Blog2018 (2) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute that the columns of heavy fabricated structures and bracings are used to support the boiler in the power plant of the appellant-assessee - such columns and bracings cannot be equated to civil constructions and would become a part of or an accessory to the machinery. Therefore, the denial of Modvat credit on the columns of heavy fabricated structures and bracings cannot be sustained - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities notwithstanding the fact that the subject goods are part of the Boilers which are used in or in relation to manufacture of finished products?' 2. The assessee is a power plant and avails credit of duty paid on capital goods under Rule 57Q of the Central Excise Rules, 1944 (for brevity, 'the Rules of 1944'). So far as this appeal is concerned, its claim of Modvat credit in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings were used to support the boiler which was part of the power plant and therefore, by their technical function, 'columns and bracings' should be treated either as parts or as accessories of the power plant as the boiler could not stand without such support. However, the Tribunal was disinclined to accept this claim and concluded that as such structures were not covered by the term - machine, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material of the plant should be excluded from the ambit of capital goods under Rule 57Q. It was opined that if the items are used for construction of a wall or any part of the plant structure that is used for raising a structure to support various machine parts, it would be covered by the Explanation to Rule 57Q. In the event items claimed as components and accessories are actual components or acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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