2006 (1) TMI 445

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....ri V. Ravindran, Advocate, for the Respondent. [Order]. - There are five appeals having identical issue. 2. In respect of appeal Nos. E/851/04, E/877 and 878/04, the Modvat credit was sought to be denied by the Revenue for the components used for fabrication of (i) crusher plant (ii) diesel generator set and (iii) conveyor system. In respect of Appeal Nos. E/880/04 and E/l026/04, the....

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....ions of the Tribunal. (a)     Bazpur Co-op. Sugar Factory Ltd. v. CCE, Meerut - 2002 (150) E.L.T. 133 (Tri. - Del). (b)     Century Cement v. CCE, Raipur, 2002 (150) E.L.T. 1065 (Tri. - Del). 5. In the case of Bazpur Co-op. Sugar Factory Ltd. (supra) it was held that M. S plates, angles and channels used in the manufacture of steel tanks, used ....

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.....L.T. 65 (T)] in the respondent's appeal No. E/1024/04 which held that generator set and crusher were eligible capital goods for Modvat credit under Rule 57Q(1) and that the parts and components in question used in the fabrication of these capital goods should be extended of the benefit of Sl. No. 5 in the Table annexed to Rule 57Q(1). 7. In yet another case of their own, the Tribunal held....

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....01 (130) E.L.T. 129 (Tri. - Del)]. "(ii)  Intermediate product 'Bus-bar' was exempted from duty in terms of Notification No. 67/95-C.E. Classification list filed shows that bus bar is captively consumed. 'Bus-bar' is an intermediate product and is eligible to benefit of credit of input itself in terms of Rule 57D(2) of erstwhile Central Excise Rules, 1944" [Hindalco Industires Ltd. v. CCE,....