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TMI Blog2003 (3) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... notice for disallowing the Modvat credit on the ground that they were used for making platform. The respondents contested the correctness of the show cause notice by alleging that platform had been used by them for installation of the machinery meant for production of the final product and as such, the structures used in the construction of the platform were eligible for Modvat credit. The adjudicating authority disallowed the Modvat credit on the ground that the goods were used for the construction of the platform which is civil structure. The Commissioner (Appeals), on appeal had reversed that order by holding that the structures including beams being very much part of the capital goods, were eligible for Modvat credit. He has followed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of the disputed amount in April, 94, they were served with show cause notice wherein it was alleged that so called 'capital goods' were not used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product and as such, did not fall within the definition of capital goods in terms of Rule 57Q of the Rules. In response to this notice, the reply submitted by the respondents was that structural beams had been used for construction of platform which was further utilised by them for installation of the machinery meant for the manufacture of the final products. Therefore, it is quite evident that the structural beams had been used by the respondents for raising construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eel structures, steel castings, GP sheets, etc., for having been used in or in relation to the manufacture of final product. In the instant case, as observed above, the platform cannot be considered to be part of the machine or machinery. Similarly, the law laid down in Rishabh Steels Ltd. v. CCE, Meerut (supra), referred by the Counsel, is of no avail to the respondents for claiming the Modvat credit. In that case also, the Modvat credit was allowed on MS angles used for preparing stand for furnace and they were taken to be part of the furnace. But such, is not the position in the case in hand. Similarly, in CCE, Chandigarh v. Steel Strips Ltd. (supra) as noted above. Angles and joints having been used to manufacture conveying system in ro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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