2005 (11) TMI 281

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....Bhat, SDR, for the Respondent. [Order]. -  This appeal arises from OIA No. 9/05-C.E., dated 29-7-05. The appellants had received dismantled (scrapped) overhead cranes of 10 tonne capacity of 2 Nos. on which duty had been paid by the supplier viz., M/s. MICO Limited. M/s. MICO Ltd., had purchased a new crane and dismantled this new crane as a scrap one. The appellants found it to be in w....

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....that the classification adopted by the seller and described in the invoice cannot be the ground to reject the benefit, as held by the Tribunal in the case of CCE v. M/s. Area Petrochem reported in 2004 (63) RLT 899 (T.); CCE v. M/s. Taj Forgings and Stamping reported in 1999 (79) E.L.T. 168 (T.) and M/s. Steelage Industries Ltd. v. CCE reported in 2002 (149) E.L.T. 1366 (T.). He submits that the C....

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....ion of the seller of the goods as scrap is not material for the purpose of considering the grant of Modvat credit to the assessee on the assembled crane. The seller had removed for the purpose of his paying duty as scrap but the said item was in a workable condition in terms of the certificate of Chartered Engineer. The crane was reassembled and made functional as capital goods in the assessee's p....