2002 (10) TMI 121

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..... res for Laboratory Equipment - Chamber Heater, falling under Ch. Heading 8516, Spares for Gas Analyser - Sensor falling under Ch. Heading 9033, Nozzle falling under Ch. Heading 8424, Headpiece Hosing Assy falling under Ch. Heading 8513, Bulb Socket Assy falling under Ch. Heading 8513, Battery Top Assy falling under Ch. Heading 8513, handle Assy falling under Ch. Heading 8513. Shri Narasimha Murthy said that the Commissioner (Appeals) held that the items falling under category of "Components, Spares and Accessories" are specifically covered by Sl. No. 5 of the Table to Rule 57 and the said Sl. No. 5 has not restricted its ambit to any particular chapter heading or sub-heading in which case any item of goods falling under the said category .....

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..... ls) as can be seen from the finding, particularly in Para 3 of the impugned order which reads as under :- '3. In respect of disallowance of credit to the extent of Rs. 1,07,053/- on the item "Spares for Laboratory Equipment - Claw Plug, Spares of Gas Analyser - Heater finned Strip and Spares for Laboratory Equipment - Chamber Heater, Spares for Gas Analyser Sensor, Nozzle, Headpiece Hosing Assembly, Bulb Socket Assy, Battery Top Assy., Handle Assy, the lower authority has decided that these items are falling under chapter headings, 8511, 8516, 9033, 8424 and 8513 and are excluded under Sl No. 3 of the Table to Rule 57Q and hence they are not eligible capital goods and the appellants contention that they are specifically excluded under Sl. .....

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..... orce from 1-3-97 which is akin to clause (d) of the said Rule 57Q, as it stood prior to 1-3-97 covers all components, spares and accessories irrespective of their classification and they cannot be disqualified from being capital goods on the reasoning of their falling under Chapter heading excluded from Sl. No. 3 of Rule 57Q with effect from 1-3-97 [akin to clauses (a) to (c) of Rule 57Q as it stood prior to 1-3-97]. Hence, I accept the view point of the appellant on the above observations and the appellants are therefore eligible for Modvat credit on the above mentioned items.' The Counsel also referred to the Circular No. 276/110/96-TRU, dated 2-12-96 issued by the Board which clarifies that the scope of this entry is not restricted onl .....

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