2001 (2) TMI 225

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..... . Aluminium Tubes : These are components of Vacuum Pan, which is used for boiling of sugarcane Juice. Concentrated sugar cane juice from evaporator passes through these tubes for collection in pans. 2. Black Steel Tubes Stainless Steel Tubes : These are used in the kestner body which is used for boiling secondary stage juice before crystallisation and in evaporators. 3. Cane Cutter and Cobo Roller Chain : These are used for driving the rollars of the sugar mills. Cane Cutter is used for cutting sugarcane before they are crushed. All the above items are eligible for Modvat credit in view of the decision of the Tribunal in the case of M/s. Upper Ganges Sugar Industries Ltd. v. CCE [1998 (98) E.L.T. 166], CCE v. Mansurpur Sugar M .....

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..... of the- Tribunal in the case of M/s. Jawahar Mills and according to that decision, all these items are eligible for Modvat credit. 10. Plates Channels, Joists, Angles Section, H.R. Sheets, Bars Rods Cement: The Learned Counsel submitted that these items, except cement, are used for supporting structures. Such structures are necessary to the various machines and they support and keep in place the turbines in the steam generation plant. He submitted that these are not part of the civil construction of the factory building or otherwise. He submitted that these items would be eligible for Modvat credit in terms of the decision reported in 1999 (113) E.L.T. 428, 558 and 222. He submitted that the claim in respect of cement for credit .....

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..... n whether these items, on installation in the factory become immovable property. A decision on these items has to be taken after due verification. The appellants have given up their claim for Modvat credit in respect of cement. 6. In the result, the impugned orders are set aside to the extent they denied Modvat credit in respect of items 1 to 9 and it is held that the appellant shall be allowed Modvat credit in respect of those goods. Question of eligibility of all items mentioned at Sl. No. 10 shall be decided afresh by the jurisdictional Dy. Commissioner after due verification of the nature of their use in the factory. The claim in respect of thoose goods is remanded for afresh decision after verification by the Dy. Commissioner. The de .....

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