9911796707
TMI Blog2000 (7) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... nafter referred to as the 'Rules'). These inputs were used in the fabrication of skid rails, skid tubes and stands. These skid rails, skid tubes and stands were fabricated for holding the material and pushing the same through the furnace, for slab heating and annealing processes etc. during the course of manufacture of brass strips/foils etc. Following the Tribunal's decision in the case of Vivek Alloys Ltd. v. CCE, Coimbatore, 1998 (98) E.L.T. 156 (T), the Commissioner of Central Excise (Appeals), Ghaziabad, held that no credit was available in respect of such inputs. 2.The matter was heard on 20-6-2000, when Shri R.S. Pandey, consultant, submitted that the goods in dispute were used in the manufacture of skid rails, skid tubes and stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to given conditions and limitations. The above named inputs were not covered within the definition of 'capital goods' as given in the explanation under Rule 57Q. These inputs were used for fabricating skid rails, skid tubes and stands which were also not covered within the definition of capital goods. The skid rails, skid tubes and stands were also not a part of the furnace. These were laid to facilitate holding and movement of the material into the furnace. They could not be considered as parts or components of the furnace. 4.These inputs could not be considered as component parts of the furnace. Furnace is complete without these inputs. They had no role in the construction of the furnace. The skid rails, skid tubes and stands were fab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate form used in the manufacture of storage and processing tanks which in turn are used as capital goods in the manufacture of paper, were eligible to credit as inputs by virtue of sub-para 2 of Rule 57D introduced vide notification no. 17/95-C.E. (N.T.), dated 18-5-1995. In the case of Commissioner of Central Excise, Chandigarh v. Steel Strips Ltd., supra, the angles and joists/M.S. rounds were used to manufacture conveying system in rolling unit and the Tribunal observed that they were eligible for the benefit of Modvat credit being the part of plant machinery as falling within the meaning of 'capital goods' in terms of Rule 57Q (1)(b) of the Rules. In the case of J.K. Cement Works v. CCE, Jaipur, supra, the goods involved were auto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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