TaxTMI 
TaxTMI 
2000 (6) TMI 86
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....p; Bag Stacker (d) Red Oxide metal primer (e) Input Transformer (f) Gear Box 2.Heard Shri Muthu Venkataraman, learned Counsel for the appellants and Shri S. Kannan, learned DR for the Revenue. 3.With respect to Control Platform the learned Counsel reiterates the grounds of appeal and submits that though it is a platform it is necessary to use this platform for controlling the process of manufacture of sugar molasses. 4.The learned DR submits that this item has been considered by the Tribunal in the case of Lupin Laboratories Ltd. v. CCE as reported in 1999 (107) E.L.T. 170 wherein pipe railing....
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....s that the credit has been rightly denied. 8.On consideration of the submission, I find that the Notification No. 28/95 dated 29-6-1995 is clearly introduced with effect from that date and credit has to be taken within six months. Since credit is admittedly taken much later thereafter, the denial thereof has to be upheld. 9.With respect to Bag stacker the learned Counsel submits that this is storage device which is used to store fully manufactured sugar bags in which sugar is removed from the factory. He submits that the ratio of the decision of the Hon'ble Supreme Court in the case of CCE v. Eastend Paper Industries Ltd. reported in 1989 (43) E.L.T. 201 would be applicable as the Supreme Court has laid down that the term raw material and....
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....l would not be applicable to this case and the denial of the credit under Rule 57Q needs to be upheld. 13.With respect to the item Red oxide metal primer, the learned Counsel submits that unless the plant is maintained properly the manufacturing process gets affected. Therefore, this item used for the plant maintenance has a nexus with the manufacturing process and the credit should be allowed. 14.The learned DR on the other hand cites the decision of the Tribunal in the case of Associated Cement Companies Ltd. v. CCE as reported in 1999 (108) E.L.T. 477 wherein paints (anti coating) used for protection of equipment for maintenance of equipment had been found ineligible for Modvat Credit under Rule 57A. In view of that he submits that the....