1997 (5) TMI 286

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.... S.V. Singh, JDR, for the Respondents. [Order per : Gowri shankar, Member (T)]. -  This issue for decision in this appeal is whether refractory bricks used for repairing and constructing furnace are "Capital Goods" within the meaning of Rule 57A of the Central Excise Rules, and the assessee is entitled to take Modvat credit of duty. In the order impugned in the appeal, the Commissioner ....

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....s immovable property, having been built at site, and it is therefore not goods classifiable under any of the headings of the Excise Tariff. This observation would be true of a number of items of machinery used in a plant. An example would be a system for carrying raw material or finished goods. Such a system would be immovable property, and hence not liable to duty. Its components however, such as....

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....e explanation to Rule 173Q. The bricks which form part of the furnace would therefore be eligible for credit under Clause 1(b). In the absence of any express provision to deny credit to parts of such goods, Commissioner's reasoning cannot be upheld. We cannot import anything into the rule which does not exist in it. 5. Credit was therefore available on these goods in terms of explanation u....