1998 (4) TMI 346

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.... Shri S.V. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - This appeal arises out of denial of capital goods Modvat credit under Rule 57Q on Hot Metal ladle crane operated with controlling panel which is used for transferring the Hot Molten Metal in the Appellants factory from blast furnace to the mould for production of pig iron; on Steam Turbine used in the ....

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....er was upheld by the Commissioner (Appeals) who passed the impugned order dated 28-11-1995. 3. Shri K.K. Shroff, the learned Counsel for the Appellants presented elaborate arguments with number of decisions of the Tribunal to contend that each of these items judging their functions in the plant will be eligible for capital goods Modvat credit under Rule 57Q of Central Excise Rules. On the ....

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.... Metal into the moulds. He find that the Tribunal has already held that the Electrical Overhead Travelling cranes used for moving parts of machinery inside the production hall are eligible for Modvat credit under Rule 57Q in the case of Collector v. Uttam Engineering - 1996 (86) E.L.T. 498. Similarly cranes used for lifting and moving material to facilitate manufacturing process have been held to ....

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....97 (93) E.L.T. 75 (T) = 1997 (19) R.L.T. 588. 6. We also find that Gear Coupling is a component part of conveyor system conveying the re-materials into the process of production and the transmitter is a component part of the Boiler. In respect of Boiler the Tribunal has already held in the case of Commissioner v. Triveni Engineering Works - 1997 (96) E.L.T. 655 that the Boiler falls within....