1999 (10) TMI 245

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....[Order]. - The items on which credit taken during the month of March 1996 has been disallowed to the appellants who are manufacturers of grey cement, are as follows : 1.  Surge Arrestors 2. MS Angles, Columns & Girders 3. HMT, Heavy Vehicle Duty, Rotating Centre with  Shank, Follow Rest Dia, Coolant Equipment, splatch Guard for L-45, Tapper Turning Attach and Machine Lamp 4....

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....tors are covered by the definition of capital goods and hence eligible to Modvat credit. 2. MS Angles, Columns & Girders : Admittedly, these are items are used in the casing and walls of the cement mill which are therefore, in the nature of fabrication or construction material. Hence applying the ratio of the Tribunal's decision in the case of Vikas Alloys v. C.C.E., Coimbatore reported in [....