2000 (3) TMI 733

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....ta, Advocate, for the Respondent. [Order]. - The Revenue has filed the above appeal against the order of the Commissioner of Central Excise (Appeals) who has held that Modvat credit is admissible on slab milling cutter, slitting cutters and cutting blades as these items are capital goods under Rule 57Q of the Central Excise Rules. According to the Revenue, these items are not used for produc....

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....e Plates in heating and Hot Rolling process of slabs. The Hot Rolled Plate can not be further processed till original yellow surface of the Brass and red surface of the Copper Plates is achieved by milling/cutting the surface by approx. 0.5 mm thick from both sides of the said 11 mm thick plate. The edges of these Cutter worn out by usage and thus these cutters are procured for replacement in the ....

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....he process of manufacture of Sheets we use Shearing Machine to cut the four edges of the Sheets. The cutting blades are fitted on the Shearing Machine which cut the edges. The Blade/Knife wear out with the usage requiring replacement and thus are a component/spare of the Shearing Machine. The components spares detailed at item Nos. ii to iv above are fitted on the machine which are used for man....