2006 (3) TMI 538

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Parthasarathy, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a revenue appeal against OIA 48 -18/2003 dated 29-10-2003. The Commissioner after due examination of the matter has clearly held that the ducts and structurals of steel have to be considered as part of the plant and machinery required to manufacture cement and the said ducts and structurals a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the case of J.K. Cement Works v. CCE, Jaipur, 2004 (178) E.L.T. 388 (Tri.-Del.) has held that MS tube and pipes used in the cement factory for conveying steam, water, gases, etc., qualified to be regarded as capital goods in terms of clause (b) of explanation 1 to Rule 57Q(1) of the erstwhile Central Excise Rules, 1944. He also relied on the ruling rendered in the case of Bellary Steel & Alloys L....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....elevator systems used for moving material during the process of manufacture of final products and the same has been held to be covered by the definition of capital goods. The structural support for conveyor has also been held to be eligible for credit as capital goods. 4.  On a careful consideration, we notice that the Commissioner rightlyfollowed the ratio of the Apex Court judgement rend....