BINANI CEMENT LIMITED Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) In this appeal, filed by M/s. Binani Cement Limited, the issue involved is regarding eligibility of certain items to capital goods credit under Rule 57Q of Central Excise Rules, 1944.

(2.) We heard Shri Sudhir Gupta, learned Advocate for the Appellants and Shri Jagdish Singh, learned SDR for the Revenue. The submissions made by the learned Advocate and the learned SDR and our findings on the goods involved are as under: -

(3.) Cable Trays - the learned Advocate has submitted that the cable trays are accessories technically designed to provide support to cables laid down from main control room to various machine/machinery of the cement plant; that the cable trays are essential components/accessories in the process of manufacture as without it power cannot be properly supplied to the process; that in view of the judgment of the Supreme Court in the case of CCE, Coimbatore v. Jawahar Mills Limited, 2001 (132) E.L.T. 3 (S.C.), the Modvat credit is admissible on cable trays. He has also relied upon the decision in the case of CCE, Chennai v. SPIC Limited, 2002 (150) E.L.T. 257 (T).