2003 (7) TMI 160

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..... wers/I.A. towers/Acid pump tank, all classifiable under Chapter 73 of the Schedule to the Central Excise Tariff Act; that Modvat credit of the duty paid on the goods falling under Chapter 73 is not admissible during the relevant period under Rule 57AA of the Central Excise Rules; that therefore, credit allowed by the Commissioner (Appeals) under the impugned order in respect of these goods is bad in law. He, further, submitted that structure of monorail and platform from drying tower etc. are also appropriately classifiable under Chapter 73 which is not covered by Modvat Credit Rules; that these also cannot be termed as parts/components of various machinery under Chapter 84 by no stretch of imagination. He has placed reliance on the decisio .....

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..... such an order will not operate as legal bar on the assessee to subsequently claim classification under Tariff Item 68. In respect of credit of duty in respect of structure of monorail platform, the learned Chartered Accountant submitted that these are parts of various towers and without these structure, the work cannot be carried out and as such these are eligible capital goods for the purpose of availing the credit. Finally, he submitted that they had availed 50% of the Modvat credit on 8-9-2000 and the remaining credit was availed on 18-4-2001 and as such the availment of subsequent credit is not recoverable under show cause notice dated 29-3-2001. 4.1 We have considered the submissions of both the sides. During the period in dispute fr .....

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..... ods falling under Chapter 73 are not eligible for capital goods credit, the question of allowing the credit in respect of such goods does not arise. Similarly, credit in respect of structure of monorails and platform of various towers will not be available as these have also been classified under Chapter 73 of the Central Excise Rules. The respondents wants to classify their product under Chapter 8419.10 as these are structures of monorail and platform. They cannot be treated as parts of various towers. Accordingly, capital goods will not be available to the respondents. There is no force in the submissions of the respondents that 50% credit taken in the next financial year cannot be disallowed to them under the show cause notice issued to .....

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