1996 (10) TMI 295

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....partment alleged that these items are used for moving the raw materials from one place to the other and do not participate in the process of manufacture and therefore since items did not participate in the process of manufacture therefore they were not eligible to Modvat credit. However Commissioner (Appeals) held that gantry crane and transformers in the case of R.K. Marbles Ltd. are capital goods and were eligible for the benefit of Modvat credit and in the case of Patwari Marbles Pvt. Ltd. the items are gantry crane, trolly and transformers. In this case also the Commissioner (Appeals) allowed a relief by holding that gantry crane and transformers were capital goods for the purpose of Rule 57Q and were eligible to Modvat credit. Against ....

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....e benefit of Rule 57Q in as much as trolly is used by the respondents in their factory for handling raw materials, semi-finished goods etc. In support of his contentions the ld. Counsel cited and relied upon the judgment of the Apex Court in the case of Rajasthan Chemical Works - 1991 (55) E.L.T. 444. The ld. Counsel also cited and relied upon the judgment of the Apex Court in the case of Indian Farmers Fertilisers Co-operative Ltd. - 1996 (86) E.L.T. 177 wherein the Apex Court held that pollution control apparatus/devices used in a plant to be treated part and parcel of the manufacturing process for production of the end-product. The ld. Counsel submits that in so far as transformers are concerned the same is fully covered by the decision ....