2002 (7) TMI 193

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..... Delhi-III Commiss-ionerate. The issue relates to denial of Modvat credit on parts of chimney by holding that they are ineligible for credit under Rule 57Q of the Central Excise Rules, 1944. The amount involved is Rs. 46,034/- and the period in dispute is 7/99 to 9/99. Besides, a penalty of Rs. 50,000/- has also been imposed under Rule 173Q. 2. Shri C.S. Gupta, learned Advocate has appeared on .....

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..... ssioner has very rightly disallowed Modvat credit on steel supports as parts of steel supporting structures are fabricated to support the chimney to prevent its falling and the same are embedded in the earth and as such they cannot be considered as parts of any machinery or equipment, but only the building material as held by the Tribunal in the case of Malvika Steels Ltd. reported in 1998 (97) E. .....

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