2005 (9) TMI 171

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....llation and erection of machinery in his plant. It is the appellants' plea that such goods are covered under the explanation to Rule 57Q where capital goods have been defined. 2. Heard both sides. 3. The Ld. Advocate for the appellants relied upon the decision of the Tribunal in the case of United Phosphorous Ltd. v. Commissioner of Central Excise & Customs, Vadodara [2002 (150) E.L.T. 650 (Tri.-Mumbai)] wherein the Tribunal held that 'plant' referred in erstwhile Rule 57Q would include not only the machinery used by a manufacture but also raw material and components employed therein. The Tribunal in the case cited supra relied upon the principles laid down in Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbator....

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.... case of Kasturi Sugar Mills [2003 (162) E.L.T. 985 (Tri. - Del.)] wherein the Tribunal held that M.S. Structure having been used for installation of plant meant for manufacture of V.P. Sugar and not for fabrication and construction purposes are eligible for credit under Rule 57Q. 4. The Ld. Advocate further relied on the decision of the Tribunal reported in [2001 (135) E.L.T. 1239 wherein it is held that material used for raising structure to support various machine parts are covered by the explanation to Rule 57Q. This decision was later upheld by the Supreme Court [2002 (139) E.L.T. A294 (S.C.)]. He argued that the Tribunal following its own decision (Order No. A776-777/98-NB dated 8-9-1998) [2004 (177) E.L.T. 161 (Tri. - Del.)] held ....

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....ri. - Bang.)] held that rebars used for laying the foundation on which machinery erected/installed can not be treated as components spares etc. of the machinery plant or equipment credit is not allowed. 9. Similar view is held in Kitply Industries Ltd. [2003 (161) E.L.T. 1173 (Tri. - Del.)] the Tribunal remanded the matter on the ground that the authority has not given a findings on Steel structures of air conditioners as to how such goods are used with machine and machinery. 10. In Binani Cement Ltd. [2003 (160) E.L.T. 163 (Tri. - Del.)] the Tribunal held that Iron and Steel Structures and access platforms are neither machine/machinery/appliances are not components or accessories of machines are ineligible for capital goods credit. ....