2003 (8) TMI 421

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....s applications of conveyors and warning signals, sirens are used to inform operators and staff about specific faults that occurs in equipment. Instead of continuous running of siren which will damage it and for better audibility the siren is switched on and off for a definite time to the account of few seconds. This is done automatically by the device called "WOBBLING RELAY" which switches OFF and ON automatically the supply for the siren. So credit allowed. Reliance placed on the case law 2000 (115) E.L.T. 87 (T). Operator Panel Rack : In our copper smelter power supply is very critical as few hours of power failure may cause molten metal to solidify and make heavy loss to the plant and bring the production to halt. To avoid this we have ....

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.... basis of the grounds made out and the citations referred therein. 3. Ld. Counsel submits that the items although are not capital goods for classification as per Sl. Nos. 1 and 2 of the Table appended to Rule 57Q. They fall within Sl. No. 5 of the table appended to Rule 57Q as spares, components and accessories of the goods specified against Sl. No. 4 of the goods listed in Table appended to Rule 57Q. He submits that they are utilised along with the main Smelter Plant, which falls under the Chapter 84.79, which is included as capital goods. He submits that the Board of Central Excise has also clarified the grant of Modvat credit on these items under S. No. 5 of Rule 57Q in its Circular No. 276/110/96-TRU, dated 2-12-96. To a specific ....