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K.K.AGARWAL
Vikram Ispat Ltd. – Appellant
Versus
Commissioner of Central Excise, Raigad – Respondent
Per K.K. Agarwal :
The appellants in this case have been denied Modvat credit on M.S. Plates, M.S. Angles, M.S. Channels, Aluminium Sheets, Ceramic Blankets, Nuts and Bolts, Laping Paste, Graf Seal Tapes total amounting to Rs. 1,93,877.79 on the ground that they cannot be considered as parts, components, accessories of capital goods as per the definition of the capital goods under Rule 57Q of the erstwhile Central Excise Rules, 1944.
2. Learned advocate for the appellants submits that so far the admissibility of the M.S. Plates, M.S. Angles, M.S. Channels is a concerned CESTAT has in their own case allowed the credit on the same vide Order Nos. C-IV/1380-83/WZB/03 dated 25.11.2003, Order No. C-IV/1313/WZB/03 dated 24.11.2003 and C-IV/1295/WZB/03 dated 24.11.2003. The Tribunal while allowing the credit has placed reliance on the decision of CEGAT in the case of Simbhaoli Sugar Mills Ltd. Vs. Commissioner of the Central Excise, Meerut - 2000 (39) RLT 686 (CEGAT)=2001 (135) E.L.T. 1239 (Tri.-Del.), which in turn was upheld by Apex Court. The above CESTAT decisions also allowed Modvat credit in respect of aluminium sheet used for manufacture of plant. As regards ceramic blankets he
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