1997 (8) TMI 272

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....ndent. [Order]. - The issue in the appeal relates to benefit of Modvat credit in respect of Plain plates, Electrical items, M.S. Angles, Welding Electrodes. 2. The learned lower authority after taking into consideration the uses of these items in the appellants factory has held that the benefit of Modvat credit in terms of Rule 57Q or under Rule 57A would not be available. The use of....

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..... 5. The electrical items are used for installation work for maintenance purposes. These items are used as parts for the equipment or apparatus and as such, they rightly fall under Explanation 1(b) under Rule 57Q of the Central Excise Rules, 1944. Since they are in the nature of parts and accessories of the capital equipment mentioned under Explanation 1(a) of the same Rule, the Appellants....

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....for welding electrodes. 7. The Appellants also submit that the M.S. Angles and plain plates in respect of which credit of Rs. 1,827/- and Rs. 4,523/- is taken are used in the factory for maintenance purpose of the ARC furnace. The ARC furnace is a part of the plant and as such, these goods are covered under Explanation 1(b) of Rule 57Q of the Central Excise Rules, 1944. 8. ARC Furn....