TaxTMI 
TaxTMI 
2017 (6) TMI 1104
X X X X Extracts X X X X
X X X X Extracts X X X X
....No.9364 of 2016, and hence, the accompanying appeal, i.e., C.M.A.No.1487 of 2017 is taken on board for hearing along with C.M.A.724 of 2016. 2. Since, the issue raised in C.M.A.No.724 of 2016 is very narrow, the scope of the said appeal would be explained by us, while rendering a decision in the appeal, which is now taken on board. 2.1. As a matter of fact, the issue raised in the appeal, is, squarely covered by the judgment of the Division Bench rendered in India Cements Limited V. Commissioner of Central Excise, Trichy 2013 (297) E.L.T. 508 (Mad.). This decision has been rendered in the Assessee's own case, albeit, relating to a different Commissionerate. 3. Accordingly, with the consent of counsels for parties, C.M.A.No.1487....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... it on components, spares and accessories, whether or not, the said goods were classifiable under Heading 84.74. According to the appellant, the classification, as clarified by the aforementioned Notification and Circular was relevant only for the capital goods or machines in issue, and not in respect of spares, components and accessories. 5.2. Learned counsel says that this stand of the appellant has been accepted by the Division Bench of this Court, in the matter of: India Cements Ltd. V. Commissioner of Central Excise, 2013 (297) E.L.T.508 (Mad.). 6. Mr.Sheriff, who appears for the Revenue, cannot but contend that the issue raised in the appeals stands covered by the aforementioned judgment of the Division Bench. 7. For the sake....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e assessee had had for the period prior to 23.7.1996, after the amendment under the Notification, the assessee could not claim the said benefit from 23.7.1996 to 31.8.1996. 11. In the circumstances, the assessee placed reliance on the circular issued by the Government of India dated 2.12.1996, in support of his contention that Notification No.25/96-CE (NT) dated 31.8.1996 was explained on the availability of modvat credit for the goods received during the disputed period too. Considering the hardship faced by the officers, the Government of India, Ministry of Finance (Department of Revenue), Tax Research Unit, New Delhi, issued the said Circular and in paragraphs 3 and 4 of the same, clarified the availability of modvat credit on c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....overs 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 falling under Chapters 82, 84, 85 or 90 but covers all components, spares and accessories of the specified goods irrespective of their classification. The same was the position prior to amendment in rule 57Q (i.e. prior to 23.7.1996) when credit was available on components, spares and accessories of the specified capital goods irrespective of their classification. 4. Accordingly, it is clarified tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ading 84.31 and they were parts of materials conveying equipments falling under Chapter Heading 84.28. Apart from that, there were goods falling under Chapter Heading No.84.74 for the period between 23.07.1996 and 31.08.1996. The dispute herein related to goods falling under Chapter Heading 84.74. As is evident from the reading of the amended Rule 57Q(1)(d) under Notification No.14/96-CE dated 23.7.1996, the provision reads as follows: "(d) components, spares and accessories of the goods specified against items (a) to (c) above." Going by the liberal meaning given to Clause (d) in Rule 57Q that the position prior to 23.07.1996 when credit was available for components, spares and accessories irrespective of the classificati....