2015 (9) TMI 1211

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....Q of Central Excise Rules where the adjudicating authority in his order dt. 27.6.2003 disallowed modvat credit of Rs. 20,71,668/- in respect of capital goods and allowed modvat credit of Rs. 1,35,25,398/- on various items. On appeal, the Commissioner (Appeals) partly allowed the appeal and upheld the OIO disallowing credit involving an amount of Rs. 19,11,892/- in respect of the remaining items :- 1)  Dumpers 98704.0) Rs.8,10,570/- 2) Hindustan Loaders (8429.00) Rs.6,55,000/- 3) Emitting Electrodes (7320.00) Rs.61,200/- 4) Steel casing (7308.90) Rs.3,822/- 5) Classifier Housing (8429.00) Rs.83,828/- 6) Steel Structure Rs.15,304/- 7) Steel Wire (7312.90) Rs.2,12,168/- &nb....

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....der 7320.00, Steel Casing classifiable under 7308.90 and Classifier Housing classifiable under Heading 8429.00, he submits that all three items are parts of various machineries used in their plant. He submits that Emitting Electrodes are made up of steel and are used in Electrostatic Precipitator Classifier in Pollution Control Equipment. Steel casings are outer cover of process equipment like Bucket Elevators etc. Classifier Housing is used in vertical mill or cement mill. He submits that Commissioner (Appeals) has denied credit only on the ground that these are not parts of capital goods which are specified under Rule 5Q. He drew our attention to para-4 of Board's circular No.27/110/96-TRU dt. 2.12.96 wherein the Board has clarified t....

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....of steel wires this Tribunal in appellant's own case reported in 2006 (202) ELT 106 (Tri.-Che.) upheld the Commissioner (Appeals) disallowing credit.  In respect of steel wires, that order has not been appealed by the appellant. Therefore, it attained finality. 6. On other items, Ld. AR submits that Commissioner (Appeals) has discussed in his order on the applicability of Rule 57E of CER. Regarding Steel structures, appellants are not eligible for modvat credit. He relied Tribunal's Larger Bench in the case of Vandana Global Ltd. Vs CCE Raipur - 2010 (253) ELT 440 (Tri.-LB).  He also relied Tribunal's decision in CCE Noida Vs D.S.M. Ltd. - 2003 (162) ELT 987 (Tri.-Del.). 7. We have carefully considered the submis....

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....of different assessees, Modvat/Cenvat credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules. The matters are remanded to the respective original authorities for decision only on the above issue. The ratio of the above apex court decision is squarely applicable to this case. The only condition that appellant should own the captive mines and not for other mines. We find that both the mines and factory are located within the same premises as per the plan layout including mining area and Central Excise registration was obtained as a single registration. Therefore, it is established that mines are captive mines forming integral part of the cement factory. We find t....