TaxTMI 
TaxTMI 
2009 (4) TMI 674
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....97 disallowed Modvat credit amounting to Rs. 12,64,751/- out of which Modvat credit amounting to Rs. 1,58,954/- was denied in respect of Load Cells, Spares for Pump and Liner Plates for Bins for discrepancy in respect of their description as given in respective invoice and as given in the declaration filed under Rule 57T and Cenvat credit amounting to Rs. 3,10,536/- was denied in respect of Plates, Angles and Channels on the ground that the same are not capital goods. On appeal by the Appellant, the Commissioner (Appeals) vide order-in-appeal dt. 25-11-03 allowed Modvat credit in respect of all the items except the Modvat credit amounting to Rs. 3,10,536/- in respect of Plates, Angles and Channels and Modvat credit amounting to Rs. 1,58,954....
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.... (P&H) and the judgment of the Tribunal in the case of JBM Tools Ltd. v. CCE, Pune reported in 2002 (144) E.L.T. 561 wherein it was held that when the capital goods have been received in the factory and used for manufacture of finished products, Modvat credit cannot be found just because the declaration under Rule 57 have not been filed. In this case and only objection is that there is discrepancy in the description as given in the declaration filed under Rule 57T and description as given in the invoices. In view of this, he pleaded that there is no ground for denial of Modvat credit in these items. 2.1.2 So far as plates, angles and channels are concerned, in respect of which Modvat credit amounting to Rs. 3,10,536/-, has been denied....
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....msp;Ld. DR reiterating the Commissioner (Appeals)'s findings pleaded that the Cenvat credit in respect of these items has been rightly denied as while in respect of the load cells, spares for pumps and liner plates, proper declaration under Rule 57T has not been filed, the Plates and Angles and Beams/channels are not parts and accessories of the machinery installed for manufacture of the finished goods. 3. I have carefully considered the submissions from both the sides and perused the records. The first point of dispute is as to whether the load cells, spares for pumps and liner plates are eligible for capital goods Modvat credit. The Deptt.'s objection is that no proper declaration in respect of these items has been filed under Rule ....