CCE Vs. SURYA ROSHNI LTD.

JUDGEMENT

(1.) THE revenue filed this appeal against the impugned order in respect of eligibility of Cenvat credit on the capital goods namely "Plain Plates of Steel". The respondent is engaged in the manufacture of Fluorescent Tube Light, Vacuum and Gas filed Bulb and parts of Lamps. The respondent availed Cenvat credit on Plain Plates of Steel has been used for fabrication of the chimney of the glass furnace. The adjudicating authority disallowed the modvat credit of Rs. 1,99,943.00 on the ground that the said capital goods were used for fabrication of chimney, which is a part of immovable glass furnace and such immovable glass furnace itself is not capital goods. The Commissioner (Appeals) allowed the appeal of the respondent following the Tribunal's order in the case of Mahalakshmi Glass Works Ltd. v. CCE, Mumbai -I as . It has been held that credit cannot be denied even if furnace is an immovable property. Chimney is an integral part of glass furnace used for the manufacture of finished goods.

(2.) HEARD the learned DR. None appeared on behalf of the respondent in spite of issue of notice.

(3.) IT is contended by the Revenue that "plain plates of steels" sub -heading No. 7208.11 of the Central Excise Tariff Act, 1985 are neither machinery nor parts, components or accessory of any machine and hence, are not covered within the purview of capital goods as defined under Rule 57Q of Central Excise Rules, 1944.