ALUFLUORIDE LTD. Vs. COMMISSIONER OF C. EX., VISAKHAPATNAM

JUDGEMENT

(1.) THE dispute is in respect of following items :

(2.) IT was argued by the Counsel for the appellants that the above items are component parts of the capital goods and accordingly they are eligible for Modvat credit in terms of Rule 57Q of Central Excise Rules. Shri Narasimha Murthy appearing for the Revenue conceded that items b to p are capital goods but objected to take Modvat Credit in respect of PLTS PLAIN PLATES as capital goods. He said that at best it may be treated as an input to avail Modvat credit under Rule 57A of the Central Excise Rules. He said that his submission is in consonance with the decisions laid down by the Supreme Court in the case of Jawahar Mills reported in 2001 (132) E.L.T. PG 3.

(3.) CONSIDERING the facts and circumstances and in view of the submissions made by both sides, I am of the view that item at 'a' is eligible in terms of Rule 57A and items b to p are eligible capital goods in terms of Rule 57Q of the Central Excise Rules. Thus this appeal is disposed of in the above terms.