TaxTMI 
TaxTMI 
2006 (5) TMI 402
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.... Shri C. Lama, JDR, for the Respondent. [Order]. - The appellants in this case have been denied Modvat credit on M.S. Plates, M.S. Angles, M.S. Channels, Aluminium Sheets, Ceramic Blankets, Nuts and Bolts, Laping Paste, Graf Seal Tapes total amounting to Rs. 1,93,877.79 on the ground that they cannot be considered as parts, components, accessories of capital goods as per the definition of th....
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.... he submitted that Commissioner (Appeals) has admitted them as insulating material used in the manufacture of their plant and drew my attention to the CEGAT decision in the case of Collector of C. Ex., Chandigarh v. Gujarat Ambuja Cement Ltd. - 2000 (115) E.L.T. 579 (Tribunal) where aluminium rolled sheets used as insulating material in electro static precipitators were held as entitled to benefit....
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....al submissions. I find that in the case of Malvika Steel Limited, there is a finding that the items were used as building material of the plant. If the items are used in the construction of the wall or any part of the plant structure as construction material that part has been disallowed. However, if the same material is used for raising structure to support the various machines parts of machine t....
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....d by the Commissioner (Appeals) except M.S. sections and M.S. shapes. The appeal is, therefore, disposed of in the above terms." 4. The above decision make it clear that credit cannot be denied on the ground that the inputs are construction materials unless it is held that inputs are used for civil construction and are not part of plant and machinery not used for raising structure to suppo....