2000 (1) TMI 350

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....hri R.K. Roy, JDR, for the Respondents. [Order]. -  The short dispute involved in both these appeals is as to whether the M.S. Plates, R.S. Joists and Chequered Mates used by the appellants for making Ganting Girder, Rail and DLS Angles Iron Frame for E.O.T. Crane, are eligible capital goods for the purposes of Modvat Credit or not. 2. Shri B.N. Chattopadhyay, learned Consultant....

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....ly confined to machinery but also referred to machine, plant, tools or appliances etc. and the expression used for producing or processing of any goods for the manufacture of the final product has not to be construed as synonymous with the expression - 'used for bringing about any change in any substance for manufacture of the final product.' He submits that in view of the Larger Bench decision, t....

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....e parts meant for repair of the turbine, pump or tubewell etc. 3. Countering the arguments, Shri R.K. Roy, learned J.D.R. reiterated the reasonings of the authorities below and submits that the items in question are used for erecting the structural support on which the E.O.T. Crane moves. The same cannot be called parts, accessories or components of the Cranes. The same cannot be called as....