1999 (6) TMI 258

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....ents. [Order]. -  Brief facts of the case are that M/s. Global Boards Ltd., Mahad (hereinafter referred to as 'appellants') have availed of Modvat credit on Electric Motors, Diesel generating Set, UPS System, Boost charges, Capacitor and Batteries under Rule 57Q of Central Excise Rules, 1944, during period March, 1995. 2. The adjudicating authority denied the credit on the ground that....

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.... and if the machine stops due to power failure the entire material in process will be rendered useless. Hence this stand by device is essential. I find that the Hon'ble Tribunal in case of M/s. J.K. Pharma Chem. Ltd. v. Commissioner Central Excise, Tiruchirapalli reported in 1998 (102) E.L.T. 488 (Tribunal) held that the U.P.S. similar in function to generating set. The UPS if integrated with mai....

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....rs voltage on flow of power to the machines or other equipment. 5. I have carefully gone through the appeal and submissions made at the time of hearing. I find that all the items mentioned above are spare parts of machinery/machines which are essential in producing or processing of final products. The Tribunal in case of Collector v. M/s. Nova Udyog Ltd. - 1996 (88) E.L.T. 532 (Tribunal) hel....

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....i)      J.K. Synthetic Ltd. v. Commissioner - 1996 (88) E.L.T. 785 (Tribunal). I also find that the Supreme Court in case of R.P. Verghese [1984 (131) ITR 59], Sole Trustee Lokikshan Trust, 1976 TLR - page 1, CIT v. Mahindra and Mahindra reported in 1983 (4) SCC 392 are relevant in the instant case wherein the Supreme Court laid down that if any amendment was being brough....