2002 (11) TMI 810

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..... Sliding Supports. (c) Components for ventilation system to the motor room (d) Cable Trays, Painted angle ladder type cable trays etc. (e) Ganvanised flats (f) KWH Meter (g) Telecommunication cables 2. We have heard the Representative Shri Rangarajan, Dy. Chief Manager for the appellants and Shri C. Mani, Ld. DR for the Revenue. 3. The Representative has filed a written submission along with a set of case laws and submitted that each of the item noted above is covered by the judgment of the Hon'ble Apex Court and the Tribunal. In all the above items, benefit of Modvat credit has been granted after due examination. He submitted that these judgments are to be applied and the Modvat benefits to be extended. 4. Shri C .....

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..... v. CCE, Meerut 2001 (135) ELT 1239 (T). We notice from the Commissioner's order that there is no denial that these items are being used in the manufacture of final product and have been used as parts of the hot rolling mills for production of hot rolls and cooling tower, and shapes. A detailed discussion by the Commissioner indicates that these items have been used in the manufacturing of the process. Therefore, the Modvat benefit cannot be denied. The decision of the Tribunal in the case of CCE v. Birla Jute Industries Ltd. 2001 (135) ELT 280 is also applicable to the facts of the case. Likewise, the Tribunal has also held that in the case of Search Chem Industries Ltd. v. CCE Surat, 2000 (118) ELT 680 (T) that fittings for plant eq .....

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..... o of this judgment would apply to the items in question. (c) CABLES. TRAYS. PAINTED ANGLE LADDER TYPE CABLE TRAYS ETC. It is seen from the impugned order all these items are used in the manufacture of final product. Likewise the benefit has to be extended to Galvanised flats which are used for earthing various electrical equipments as a basic safety and statutory requirement in the light of the ratio of the Apex Court judgment rendered in the case of Jindal Strips Ltd. 2002 (139) ELT A. 190. (f) KWH METER These items are used in measuring power consumption and is in a nature of measuring equipments and the benefit is required to be granted in the light of the Tribunal decision rendered in the case of Autoline v. CCE, Bang .....

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