M/S. J.K. Cement Works vs Cce, Jaipur on 21 May, 2001
5 . As regard Staging structural material he submitted that the benefit of Modvat Credit is admissible as held by the North Regional Bench of the Tribunal in the case of JK Cement Works vs. CCE reported in 2001 (125) ELT 480 (T). As regards Centrifugal machinery, he submitted that the machinery cannot stand without the supporting structure and they are used in relation to the manufacture of the final product. Therefore, Modvat Credit is admissible on both the items i.e. staging structural material as well as on centrifugal machinery.