2001 (2) TMI 225

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....volved in the dispute, learned Counsel for the appellant submitted the position as under: 1. Aluminium Tubes : These are components of Vacuum Pan, which is used for boiling of sugarcane Juice. Concentrated sugar cane juice from evaporator passes through these tubes for collection in pans. 2. Black Steel Tubes & Stainless Steel Tubes : These are used in the kestner body which is used for boiling secondary stage juice before crystallisation and in evaporators. 3. Cane Cutter and Cobo Roller Chain : These are used for driving the rollars of the sugar mills. Cane Cutter is used for cutting sugarcane before they are crushed. All the above items are eligible for Modvat credit in view of the decision of the Tribunal in the cas....

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....h pipelines. The leakage of steam is prevented by these valves. All the above items at Sl. No. 6 to 9 are covered by the decision of the- Tribunal in the case of M/s. Jawahar Mills and according to that decision, all these items are eligible for Modvat credit. 10.  Plates Channels, Joists, Angles & Section, H.R. Sheets, Bars & Rods & Cement: The Learned Counsel submitted that these items, except cement, are used for supporting structures. Such structures are necessary to the various machines and they support and keep in place the turbines in the steam generation plant. He submitted that these are not part of the civil construction of the factory building or otherwise. He submitted that these items would be eligible for Modvat ....