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D.S.M. Sugar vs Cce on 5 January, 2006 cites

M/S. Rosa Sugar Works vs Cce, Kanpur on 15 February, 2001

4. Gangeshwar- Ltd. v. CCE, Meerut 2002 (150) ELT-242 (Tri.-Delhi) where it was held that that "in the case of Rosa Sugar (Supra), plates, bars and rods used for repairing damaged parts of machinery, storage tank, boiler etc. have been held to be capital goods eligible for credit under Rule 57Q. In the case of J.K. Cement Works, M.S. Plates used for repairing kiln-shell were held to be eligible capital goods. In both the cited cases, the plates, bars or rods (sic), as the case may be, were used for replacement of damaged parts of one or the other machinery. The same is the situation in the instant case."
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 18 - Full Document

Commissioner Of Central ... vs Jawahar Mills Ltd. & Ors on 27 July, 2001

6. CCE, Coimbatore v. Jawahar Mills Ltd. , where it was held that Capital goods can be machines, machinery, plant equipment, apparatus, tools or appliances. Any of these goods if used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product would be 'Capital goods' and, therefore, qualify for availing Modvat credit. As per Clause (b) the components, spare parts and accessories of the goods mentioned in Clause (a) used for the purposes enumerated therein would also be 'Capital goods' and qualify for Modvat credit entitlement. Clause (c) makes moulds and dies, generating sets and weigh bridges used in the factory of the manufacturers as capital goods and thus qualify for availing Modvat credit. The goods enumerated in Clause (c) needs not be used for producing the final product or used in the process of any goods for the manufacture of final product and the only requirement is that the same should be used in the factory of the manufacturer.
Supreme Court of India Cites 2 - Cited by 230 - S P Bharucha - Full Document

Nava Bharat Ferro Alloys Ltd. vs Cce on 27 June, 2000

(3) HRP Coil These are used in the base frame of Mill No. 3 D.C. Motor for running of Mill No. 3. Since these are used in base frame for D.C. Motor. They are only a construction material and not any part or component or accessory. It was held in the case of Nava Bharat Ferro Alloys Ltd. v. CCE, Hyderabad by the Tribunal that columns of heavy fabricated structures and bracings, used for supporting columns of boiler, are in the nature of construction material, and are not eligible for credit. Since these coils are used as supporting material for base frame, these cannot be considered as part or accessory or component. Therefore, the Commissioner (appeals) has correctly denied credit on this item.
Customs, Excise and Gold Tribunal - Hyderabad Cites 2 - Cited by 6 - Full Document

Upper Ganges Sugar And Industries Ltd. vs Cce on 13 September, 2004

2. Revenue in their appeal have challenged the Order of the Commissioner(appeals) for allowing credit on Siliconised Butyl Rubber seat and Asbestos Rope AMP 31 on the ground that these are not covered by the definition of capital goods. They relied on the decision of the Tribunal in the case of Upper Ganges Sugar & Industries Ltd. v. CCE, Meerut, reported in 1998 (98) ELT-166.
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 3 - Full Document

M/S. Gangeshwar Ltd. vs C.C.E., Allahabad on 30 April, 2001

4. Gangeshwar- Ltd. v. CCE, Meerut 2002 (150) ELT-242 (Tri.-Delhi) where it was held that that "in the case of Rosa Sugar (Supra), plates, bars and rods used for repairing damaged parts of machinery, storage tank, boiler etc. have been held to be capital goods eligible for credit under Rule 57Q. In the case of J.K. Cement Works, M.S. Plates used for repairing kiln-shell were held to be eligible capital goods. In both the cited cases, the plates, bars or rods (sic), as the case may be, were used for replacement of damaged parts of one or the other machinery. The same is the situation in the instant case."
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 5 - Full Document

M/S. Monnet Ispat Ltd. vs Cce, Raipur on 24 January, 2001

5. Monnet Ispat Ltd. v. CCE, Raipur. , where it was held that iron and steel plates, channels, angles and other items used for replacement of damaged/worm out parts of Rotary kiln, are to be recorded as capital goods eligible for modvat credit. Transformer of 11 KV voltage installed in appellant's factory after 16.3.95 being a part of H.T. sub-station located within factory premises, to be regarded as capital goods eligible for modvat credit under Clause (b) of Rule 57Q.
Customs, Excise and Gold Tribunal - Delhi Cites 2 - Cited by 2 - Full Document

Max G.B. Ltd. vs Cce, Chandigarh on 1 May, 2001

7. It was argued by the Revenue that various items like Automatic Voltage regulator, CI Plumber Block, HRP Coil, H.R. Coil, Shape and Section and AMP 32/121, are not taking part in the manufacture of the goods or processing of the goods. These are only structural material and are not eligible for modvat credit. Reliance was placed on the decision (i) in the case of Max G.B. Limited v. CCE, Chandigarh , where it was held that structural steel items viz. CHN channel, FLTS Plain plates, chequerred plates, JSTI Joists and Angles etc.
Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 3 - Full Document

M/S. D.S.M. Sugar Asmoli vs C.C.E., Meerut on 15 June, 2001

8. On behalf of M/s. DSM Sugar, it was argued that in the case of D.S.M. Sugar (Kashipur) v. CCE, Meerut in Final Order No. A/420/98-NB(S) dated 21.4.98, it was held by the Tribunal that impugned items are used as raw material of new boiler, new turbine, molasses tank, etc., during the course of erection and fabrication thereof These have been used in the manufacture of machine or machinery which are used for producing or processing the goods. Once these materials are used for fabrication of the machine or machinery used; for producing oil processing the goods, it cannot be said that these are not component parts of the machine or machinery.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 1 - Full Document
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