TaxTMI 
TaxTMI 
2001 (9) TMI 847
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....t as capital goods on these two S. No. items was not supported by the transporter's copy of the inputs. 2. In Appeal No. 3162, the appellant has not contested before me S. No. 2 in respect of Electric Motors, S. No. 4 in respect of Conveyor Belt, S. No. 5 in respect of Zip Controller Power Supply, S. No. 6 in respect of Solenoid Values, S. No. 10 in respect of Timer, S. Nos. 12, 13 and 14 in respect of Reduction Gear and S. No. 19 in respect of Gaze Filter Oil on the ground that Modvat credit has been taken on documents other than the transporter's copy of the invoice. These S. Nos. are taken from the note handed over by the Counsel for the appellant. 3. The facts of the case briefly stated are that the appellants are manufactur....
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....the decision of this Tribunal in the case of Grasim Cement Ltd. reported in 1997 (96) E.L.T. 354, Century Cements Ltd. reported in 1997 (95) E.L.T. 655. He submits that these items are Pollution Control Equipment as has been found by the authorities below on physical verification. He submits that these items are originally covered by the decision of the Apex Court in the case of IFFCO Ltd. (sic) reported in 1997 (96) E.L.T. 177. 7. Ld. Counsel submits that Couplings Grid Element, Level Switches, Spares for vibration monitors, Couplings grid element/Structures of steel are all capital goods for purpose of Rule 57Q looking to their location and functional use. Ld. Counsel submits that the location and the functional use of all these it....
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....r items as capital goods and the appeals may be allowed. 9. Shri D.N. Choudhary, Ld. DR reiterates the findings of the authorities below. 10. I have heard the submissions of both the sides. I have carefully considered the various submissions made by both the sides as also the case law cited and relied upon by them. 11. As already conceded by the ld. Counsel for the appellant that Modvat credit on components/spare of compressor, Rollers Assembly, Electric Motors, Conveyor Belt, Zig Controller, Power Supply Solenoid Values, Timer, Reduction Gear and Gauge Filter Oil is disallowed in-as-much as the appellants had failed to report the loss of 'duplicate for transporter copy' of invoice in transit. However, the ld. Counsel clai....