2000 (4) TMI 57

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....(T), P.G. Chacko, Member (J) and S.S. Sekhon, Member (T)   [Order per : S.S. Kang, Member (J)]. - The issue involved in these appeals is whether parts of machinery are eligible for Modvat credit under Rule 57A of the Central Excise Rules as inputs in view of the Exclusion Clause in Explanation to Rule 57A of the Central Excise Rules. 2. In Appeal No. E/4890/92-NB, the benefit Modvat ....

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....round that these are parts of plant and machinery. He, further submits that the Larger Bench of the Tribunal in the case of Union Carbide India Ltd. v. C.C.E. reported in 1996 (86) E.L.T. 613 held that the parts of machinery and other goods used in machinery or for the purpose of machinery, are eligible for Modvat credit as input under Rule 57A of the Central Excise Rules. He, further, submits tha....

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....liance means instrument or a device or a machine for specific task specially one worked mechanically or electrically. Therefore abrasive/aloxide paper belt metalite cannot be held to be appliance. 6. Heard ld. D.R. 7. The benefit of Modvat credit on the garness board, garseal and garpack is available in view of the Larger Bench decision of the Tribunal in the case of Union Carbide India Ltd.....