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TMI Blog2000 (5) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 2.Heard ld. DR Shri M. Kunhikannan who submits that apart from the grounds of appeal, the Revenue has further detailed their contentions vide their letter dated 2-2-2000 addressed by the Commissionerate concerned to the Departmental Representative which in turn has been filed in Court by the ld. JDR on 25-5-2000. Ld. DR reiterates all these and submits that the issue for the sake of convenient consideration can be sub-divided into five sub-issues as follows :- (1) Modvat credit availability on Blower and other parts of the blower and Power Plant. (2) Electrical Transformers, Appliances, Apparatus, Wires & Cables. (3) Yard Pipes (4) Whether Modvat credit can be taken on Gate passes issued prior to 1-4-1994 and credit taken after 30-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after 30-6-1994, Revenue in their written submissions have conceded that no appeal was initiated against reference order of the Tribunal in the case of Kerala State Electronics Development Corporation considered vide Order No. 1011/96, dated 6-6-1996. Revenue also concedes that there has been no appeal filed against CEGAT's Final Order No. 540/97, dated 16-1-1997 as in 1997 (20) RLT 588. However, ld. DR submits that against the Tribunal order No. 112/98, dated 25-5-1998 on this issue in the case of Tata Refractories Ltd. Revenue has filed a RCP before the Hon'ble High Court. On a query from the Bench, ld. DR submitted that there is nothing on record to show that a final decision has been given by the High Court in this matter. 7. With resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a goods or for bringing about any change in any substance for manufacture of final product etc.; and (c) it should have distinct nature as a durable as against consumable so that it satisfies the definition of plant. 9.He further submits that to arrive at these tests, further a detailed discussion is available in the said Tribunal order in para 34 thereof wherein the Tribunal has relied on the decision of the Hon'ble High Court of Gujarat in the case of Industrial Machinery Manufacturers Pvt. Ltd., that the words "bringing about any change in any substance in the manufacture of the final product" should not be viewed in a strict sense. He submits that therefore applying the ratio of this decision, since these items are necessary for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as and not air, steam or water is immaterial as air itself is a mixture of gases. 12.With respect to the fourth issue, namely, credit taken on G.P. issued prior to 1-4-1994 but taken after 30-6-1994, ld. Advocate submits that in view of the acceptance of this Tribunal's Final Order No. 540/97, dated 6-1-1997 in the case of CCE v. Travancore Chemicals and Manufacturing Co. Ltd. (supra) and as no stay has been given in the RCP before the Hon'ble High Court against the order of the Tribunal Order No. 112/98, dated 25-5-1998 in the case of Tata Refractories Ltd. and also applying the ratio of the Final Order No. 1011/96, dated 6-6-1996 of the Tribunal in the case of Kerala State Development Corporation (supra), therefore the credit would in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and the blower house had no nexus at all with the manufacturing process. As against that, the respondents contend that both are integral to the full plant which produces the final products. This situation was considered in detail by the Larger Bench of the Tribunal in the case of Jawahar Mills Ltd. (supra) which had laid down the test noted above. We find that since there is a nexus between this equipment and the manufacturing process and since that equipment is not certainly in the form of a consumable but are durables having substantial life period of use, therefore the ratio of the Larger Bench decision are clearly applicable to the facts of this case. We also note that merely because Revenue has filed SLP before the Hon'ble Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which forces us to interfere with the same. (4) The issue of credit availability on Gate Passes issued prior to 1-4-1994 and credit taken after 30-6-1994 was considered in the three cases already noted above as cited by ld. Advocate. The only ground that Revenue has submitted is that in one of the cases namely Tata Refractories Ltd., an RCP has been filed before the Hon'ble High Court against the order of the Tribunal. However, there is nothing on record to show that the Hon'ble High Court stayed the operation of the order. Further, Revenue has already conceded that the decision of the Tribunal in the case of CCE v. Travancore Chemicals & Mfg. Co. (supra) has already been accepted by the Coimbatore Commissionerate and same needs to be appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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