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TMI Blog2007 (10) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... of capital goods u/r 57Q - hence credit on the same cannot be denied - drilling machines used for the purpose of maintenance in the workshop, are also eligible for Modvat credit under Rule 57Q - E/2388/2006-Mum - A/1393/2007-WZB/C -IV/(SMB), - Dated:- 8-10-2007 - Shri K.K. Agarwal, Member (T) Shri V.S. Sejpal, Advocate, for the Appellant. Shri C. Lama, JDR, for the Respondent. [Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods under Rule 57Q(a). It is the appellant's contention that the order accepts the fact that items are electrical spare for roll grinding machine which is used to get correct finish on aluminium sheets. Once they are spare, they have to be considered as covered by the definition of capital goods under Rule 57Q(a) read with explanation (1) which says that, "capital goods "means (a)…… ... (b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion to Tribunal decision in the case of Aditya Cement v. C.C.E., Jaipur - 2003 (159) E.L.T. 1005 (Tri.-Del.) wherein Modvat credit on the very same items i.e. drilling machine/welding machines used in workshop for general maintenance of machines involving production of cement have been held to be eligible for Modvat credit under Rule 57Q of erstwhile Central Excise Rules, 1944. 5. I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintenance in the workshiop, I find that Tribunal has in the case of Aditya Cement specifically dealt with this item. There also it was used in the workshop and was held entitled to Modvat credit. The two decisions to the contrary cited by the Revenue are single member decision. The decision in the case of Aditya Cement being that of Division Bench. I follow the same and allow the credit in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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