1997 (2) TMI 308

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.... R.K. Talajia, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The issue for determination in this appeal is whether material handling equipment, consisting of E.O.T. cranes and their spares and other lifting and handling machinery, hoists, electrical appliances consisting of uninterruptible power supply system (UPSS), and equipment to recall and, if necessary disconnect ....

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.... (in this case for producing aluminium sheets and foils) and hence would be covered by Clause (b) of Explanation to Rule 57Q(1) of the Rules as components of the plant. Parts of such equipment would qualify for being considered as parts of machinery or even as parts of plant. The ratio in fact would apply to all the goods under consideration. 4. The Departmental Representative seeks to con....

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....e plant at critical times such as UPSS when normally power drops or fails. Therefore, these constitute the elements which are used along with other machines towards production of final products. The ratio of the decision in Modi Alkalies and Chemicals v. CCE - 1996 (88) E.L.T. 555 (Tribunal) = 1997 (68) ECR 120 would apply with regard to items in question. In addition, the Tribunal in CCE, Meerut ....