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TMI Blog2002 (8) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Chapter 29. They are denied Modvat credit totally amounting to Rs. 4,24,601/- availed by them during the period from April, 95 to June, 95 on the structural steel items viz., CHN Channels, FLTS Plain Plates, Chequerred Plates, JSTI Joists and Angles, etc., as capital goods under Rule 57Q of Central Excise Rules, 1944. The appellants claimed that these are plant items and are used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machines or accessories of machines because these are construction materials required for stationing the machinery on a foundation and that the foundation for erecting machinery cannot be construed to produce or processing the goods and therefore, cannot be treated as capital goods. 2. The party filed an appeal but the Commissioner (Appeals), Chandigarh vide his Order dated 3-1-2001 rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing for the respondents has relied on the decisions of the Tribunal in the case of M/s. Rosa Sugar Works v. CCE - 1999 (114) E.L.T. 950 (T) and M/s. Nava Karnataka Steels Ltd. v. C.C.E., Belgaum - 2000 (123) E.L.T. 913 (T). The Tribunal in these decisions has held that the credit on the CTD bars, angles, channels, plain plates, hot-rolled plates, joists, H.R. sheets and H.R. plates is not admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsistent view in respect of the structural materials which are used for erecting and fabrication of the machinery that they are in the nature of building material and would not qualify for the benefit of Modvat credit as capital goods. Though there are some conflicting decisions also on the subject, but, they are almost all given by the ld. Single Members without taking into consideration the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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