1999 (8) TMI 515

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....r. 2. Items on which Modvat credit has been denied are as under :- S. No. Description of goods Appeal No (1) Air Conditioners Equipment 1365/97 (2) Chilling Machine, Equipment 1365/97 & 1366/97 (3) Vacuum Cleaner 1365/97 & 1370/97 (4) Control Panel 1366/97 (5) Impeller for chilling machine 1366/97 (6) Chilled Water Coil 1367/97 (7) Centrifugal Compressors 1367/97 (8) PVC fill sheet (for cooling tower) - do - & 1969/97 (9) Copper Wire (for winding machine) - do - (10) Hydroblock of Hot water Boiler 1368/97 (11) Pressure Gauge 1368/97 (12) Air Filter - do - & 1369/97 & 1370/97 (13) Solenoid Valve Spool with 240 AC....

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....ted in - 1999 (108) E.L.T. 47 went into the question of detailed examination of provisions of Rule 57Q and Notifications No. 11/95, dated 16-3-1995 under Rule 57Q and No. 14/96, dated 23-7-1996 and the test whether the article fulfil the parameters of a plant in the assessee's manufacturing activity. Is it a tool of his manufacturing activity with which he manufactures the goods. If the answer is in the affirmative then it is a plant and held that machinery, machine plant, appliances etc. used for producing or processing of any goods or for bringing about any change in substances for manufacturing of final products are capital goods. Ld. Counsel submits that Air Conditioning equipment and spares for chilling machine are covered by the decis....

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....idity. 5. Ld. Counsel submitted that Fork lift and V.V. Belts are material handling equipment and therefore are covered by the decision of this Tribunal in the case of C.C.E. v. M.M. Forgings Ltd. - [1997 (89) E.L.T. 617]. 6.  Digital micro ohm is a measuring instrument and therefore, it was argued that it was covered by the decision of this Tribunal in the case of Collector, Central Excise v. M.M. Forgings reported in 1997 (89) E.L.T. 617 (Tribunal) = 1996 (67) ECR 93. It was argued that Centrifugal Compressors are parts of the Air Conditioning plant and since Air Conditioning equipment is plant and machinery for the purpose of Rule 57Q, therefore, parts of these machines will be eligible for Modvat credit in terms of the e....

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....since chilling plant has been held as a machine for the purpose of Rule 57Q, therefore, spares and parts of the chilling equipment are also eligible for Modvat credit in terms of Explanation under Rule 57Q. Gasket silicon rubbers are parts of machines. Similarly, steton is a part of machine. Plate heat exchange is a part of the heat exchange plant and therefore, they are parts of machines and machines have been held eligible for Modvat credit as capital goods under Rule 57Q. Therefore, parts thereof shall also be eligible for the benefit of Modvat credit. 7. Shri Sathnam Singh, ld. SDR appearing for the Respondent Commissioner submits that, we have to examine each and every item under the provisions of Rule 57Q, as they were before ....