2005 (11) TMI 348

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....r the Respondent. [Order]. -  The lower appellate authority allowed capital goods credit of Rs. 3,42,118/- to the assessee in respect of M.S. Plates which were used by them for repairs and maintenance of cement producing machineries. Some of these plates were received in their factory prior to 1-4-2000 and the rest received after that date. It was on 1-4-2000 that Rule 57A (relating to ....

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....he M.S. Plates were classifiable in Chapter 72 of the CETA Schedule, they were not eligible for Modvat/Cenvat credit. According to the assessee, as the plates were used as components of cement, manufacturing machinery and as the said machinery was classifiable under Heading 84.74 of the CETA Schedule, Modvat/Cenvat credit was available to them. This is the dispute arising in this case. 2. ....

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....dustries Ltd. v. Commissioner - 2005 (186) E.L.T. 158 (Tri. - LB) Ld. consultant has relied on J.K. Cement Works (supra) and Rosa Sugar Works (supra) and also has claimed support from the Board's Circular No. B-4/7/2000-TRU, dated 3-4-2000. The circular clarified that components, spares and accessories might fall under any Chapter but they should be components, spares and accessories of the goo....

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....ons cited by ld. SDR relate to welding electrodes and gases used for repairs and maintenance of plant and machinery. These are items which are consumed in the process of repairs and maintenance and do not become part of the machinery itself. The facts of the instant case are clearly distinguishable. Hence I am unable to appreciate the reliance placed by ld. SDR on the larger bench decisions. 3.....