CCE, MANGALORE Vs. MANGALORE REFINARY & PETROCHEMICALS LTD.

JUDGEMENT

(1.) THIS appeal arises out of and is directed against the impugned Order -in -Appeal No. 557/2000 -C.E., dated 9 -11 -2000 passed by the Commissioner of Customs & Central Excise (Appeals), Bangalore.

(2.) SHRI Narasimha Murthy, JDR for Revenue submitted that the dispute in respect of the following items : - Spares for Laboratory Equipment - Claw Plug, falling under Ch. Heading 8511, Spares for Gas Analyser - Heater Finned Strip falling under Ch. Heading 8516 and Spares for Laboratory Equipment - Chamber Heater, falling under Ch. Heading 8516, Spares for Gas Analyser - Sensor falling under Ch. Heading 9033, Nozzle falling under Ch. Heading 8424, Headpiece Hosing Assy falling under Ch. Heading 8513, Bulb Socket Assy falling under Ch. Heading 8513, Battery Top Assy falling under Ch. Heading 8513, handle Assy falling under Ch. Heading 8513.

(3.) SHRI Rajesh Chander Kumar, learned Advocate appearing for the Respondents fairly conceded that the Spares for Laboratory Equipment mentioned above fall under different chapter heading other than the main item. He said that since the main item is falling under chapter heading 8514 and the same is not specifically excluded under Rule 57Q, there is no justification to deny the Modvat credit in respect of Spares of the above main item. He also said that the point at issue has been properly analysed by the Commissioner (Appeals) as can be seen from the finding, particularly in Para 3 of the impugned order which reads as under : -