2005 (6) TMI 312

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....]. - The Revenue is aggrieved with the Order-in-Appeal No. 13/2003-C.E., dated 22-5-2003. The appellants have taken Modvat credit in respect of mild steel materials such as PLTS plain plates (C.H. No. 7208.11), CHN Channel (Chapter heading No. 7216.10), HRS sheets (Chapter Heading No. 7208.29) and JSTT joints (C.H. 7216.10) in terms of Rule 57Q of the Central Excise Rules, 1944. The Commissioner....

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....v. Sales Tax Officer, Kanpur [1997 (91) E.L.T. 34 (S.C.)] (3)     Indo Rama Synthetics (I) Ltd. v. CCE, Nagpur [1996 (86) E.L.T. 277 (Trib.)] (4)     Simbhaoli Sugar Mills Ltd. v. CCE, Meerut [2001 (135) E.L.T. 1239 (Tri.-Del.)] 2. I have heard both sides in the matter. The Revenue in the appeal contends that the items are not accessories of the boil....

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....n the accessories. The Commissioner has visited the factory and has verified the facts about the item being used for the purpose of erection of the boilers and that they are permanently fixed to keep the boiler in the stationary position. The items have become accessories of boiler. The boiler is entitled for the benefit and in terms of the cited board circular accessories which are used with capi....