1997 (12) TMI 276

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.... circumstances of the case, the cement and steel structurals used in the fabrication of the blast furnace itself is 'capital goods' as defined in Rule 57Q of the Central Excise Rules, 1944. B. Whether cement and steel structurals which are used in the erection of, and part of the blast furnace which is a "plant" in itself would constitute "capital goods" meaning of Rule 57Q of the Central Excise Rules, 1944 and would therefore, be eligible to Modvat credit. C. Whether the term "plant'' as understood in the trade does not include the entire factory premises, building etc. where the manufacturing of any goods was carried on. D. Whether due to the peculiar nature of the blast furnace and the manufacturing process carrie....

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....lying on the Apex Court decision in J.K. Cotton Spinning and Weaving Mills Co. Limited v. The Sales Tax Officer, Kanpur - 1997 (91) E.L.T. 34 (S.C.) = AIR 1965 SC 1310, the Tribunal had observed that Rule 57Q provided that capital goods meant "machine, machinery, plant, equipment apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product." The appellants' argument is that cement and steel structure being part of the blast furnace which is a plant in itself is not covered by the decision of the Hon'ble Supreme Court in the case of J.K. Cotton Spinning and Weaving Mills Co., supra. 3. The present applicants have submitted that the ....