COMMISSIONER OF CENTRAL EXCISE, Vs. AIA MEGOTTEAUX LTD.

JUDGEMENT

(1.) IN the grounds of appeal by the department it is stated that the decision of the larger bench of the Tribunal in Jawahar Mills Ltd. v. CCE, Coimbatore 1999 (108) ELT 47. Here, in this case the question is about the grant of modvat credit on EOT cranes under Rule 57Q of the Central Excise Rules, 1944. The larger bench decision in Jawahar Mills has discussed the judgment of the SRB in CC v. Shanmugaraja Spinning Mills P. Ltd. 1997 (89) ELT 84. The SRB decision in J.K. Pharmachem Ltd. v. CCE 1998 (102) ELT 488 was also discussed in the larger bench decision. It also referred to the Patna High Court judgment in Tata Iron and Steel Co. Ltd. v. UOI 1998 (33) ELT 297 in the context of notification 118/75. The Patna High court held that EOT cranes were meant for production and processing of goods. The Supreme Court has approved the above judgment of the larger bench of the Tribunal. Hence it cannot be argued that the issue is not covered by the larger bench decision of the Tribunal. I therefore dismiss the appeal of the department.