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TMI Blog2000 (2) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... es and plates, H.R. plates and shape and sections, chequered plates and ITR plates. 2. The facts of the case are that the appellants manufacture sugar. They have been availing Modvat credit on a number of items as capital goods. The Revenue alleged that Modvat credit was not available on certain items as they were not used in the manufacture or processing or bringing about any change in the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. from one stage to the other. They, therefore submitted that the function and use of the items and location of part, they are nothing but parts and components of the plants. They thus, submitted that since they are parts or components of plant, therefore in terms of Rule 57Q, they are capital goods. The Asstt. Commissioner having regard to the use of the items allowed Modvat cdredit on certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall not be admissible to the respondents. However, the Department's appeal is not forceful or acceptable in respect of cane carrier chain and spares thereof, nickle screens, steel trash plates and boiler accessories. These items can be considered as capital goods as components of "sugar manufacturing plant and machinery." Against these findings, the appellants have preferred the captioned appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sories and, therefore were not covered by the explanation to Rule 57Q. He refers to the judgment of this Tribunal in the case of Malvika Steel and stated that the most of the items disallowed by the Commissioner (Appeals) are the same as those disallowed in the case of Malvika Steel Limited. He therefore prays that the appeal may be rejected. 5. Heard the rival submissions. I find that in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in the manufacture of machine, machinery, equipment, apparatus, etc. In the instant case, the use of the material is more like the one dealt with in their own case of the appellants. I therefore follow the decision of this Tribunal in the case of the appellants themselves and hold that Modvat credit will be admissible on all the items listed in the order passed by the Commissioner (Appeals) e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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