Capital goods credit for Chapter 72 steel items used in a sugar mill was upheld on prior consistent Tribunal rulings.

Capital goods credit under Rule 57Q was considered admissible for plates, bars and rods falling under Chapter 72 used in a sugar mill. The Tribunal relied on earlier final orders granting credit on the same goods to the same assessee, and on its prior decision in Simbhauli Sugar Mill, to maintain consistency in treatment of the items. On that basis, the credit position was affirmed for the impugned goods.

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Issues: Whether capital goods credit under Rule 57Q of the Central Excise Rules was admissible in respect of plates, bars and rods falling under Chapter 72 used in the assessee's sugar mill.

Analysis: The Tribunal noted that the same assessee had already been granted capital goods credit on the impugned items in earlier final orders, which had followed the Tribunal's earlier decision in Simbhauli Sugar Mill. In view of those prior decisions on the same goods and the same assessee, the present appeal was decided consistently with that view.

Conclusion: Capital goods credit was held admissible and the assessee succeeded.

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