TaxTMI 
TaxTMI 
2017 (1) TMI 592
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....he Commissioner to decide on this issue. According to Revenue, the item in question ingot mould car bogie assembly falls under Chapter 86 and cannot be treated as capital goods under Rule 57Q of the erstwhile Central Excise Rules, 1944. The appellant contended that the car bogie is used for carrying hot liquid steel produced in converters in the Steel Melting Shop. 5. The ld.Counsel submitted the synopsis of submission and narrated the use of the said item as liquid steel is produced in Steel Melting Shop I from which ingots are produced. Since the steel is in hot liquid condition at around 1100 to 1300 degree centigrade, it is poured into ingot moulds placed on ingot mould cars. Such ingot mould cars also known as ingot mould car bogie as....
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.... allowed only on those components, spares and accessories which are covered under the said Chapter. 3. The matter has been examined. With effect from 23.07.1996, capital goods eligible for credit under Rule 57Q have been specified either by their classification or by their description. Clauses (a) to (c) of Explanation (1) of the said Rule cover capital goods by their classification whereas clauses (d) covers goods by their description viz. components, spares and accessories of the said capital goods. It may be noted that there is a separate entry for components, spares and accessories and no reference has been made about their classification. As such, scope of this entry is not restricted only to the components, spares and accessories fa....
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....ioner and veracity thereof was accepted by the Commissioner. Therefore, without any fear of contradiction, we may note the exact process that is involved : "These railway tracks used in transporting hot metal in ladle placed on ladle car from blast furnace to pig casting machine through ladle car where hot metal is poured into pig casting machine for manufacture of pig iron. Secondly the system also helps in taking hot pigs from pig casting machine to pigs storage yard by the big wagon where hot pig iron are dumped for cooling and making ready for dispatchers. This Railway tracks are also used in handling of raw materials at wagon tippler to stacker reclaimer where stacking and reclaiming of raw material is taken place and required quanti....
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.... the relief inasmuch as by incidental use of the railway tracks for some other innocuous purpose, it does not lose the character of being an integral part of the manufacturing process. The Commissioner has further observed in his order that the railway track is not utilised directly or indirectly for producing or processing of goods or bringing about any change for manufacture of final product. This conclusion, obviously, is completely erroneous and amounts to misreading of the process. Such an error has occurred because the Commissioner did not keep in mind the principle of law laid down by this Court in M/s. J.K. Cotton Spinning & Weaving Mills Co. Ltd.'s case, highlighted above." This Bench in the case of Tata Steels Ltd. Vs. CCEx.,....