1999 (8) TMI 165

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....JDR, for the Respondents. [Order]. - By the impugned order, the Commissioner of Central Excise (Appeals) has disallowed Modvat credit on (a) supporting structures of steel and (b) power pack voltage relay and choke cables used by the appellants herein in the manufacture of clinkers and cement. It is the contention of the appellants that the supporting structure of steel is a part and parcel ....

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....d in the orders of the authorities below. 3. I have carefully considered the rival submissions and perused write-up for clinker loading arrangements from which it is clear that the supporting structure of steel is to be considered as part of the plant, having regard to the functions it performs of supporting the clinker hopper through which clinker is fed into the dumpers. Therefore, I hol....