MUKAND LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) THE appellants are aggrieved with the OIA No. 619/2002 -CE, dated 17 -10 -2002 by which the appellants have been denied the benefit of modvat credit in respect of structures which the appellants claim as parts of conveyor system while the Revenue contends that the same are in the nature of structurals or construction materials and used for structural purposes and not covered by the definition of Capital Goods under Rule 57Q.

(2.) WE have heard both sides in the matter.

(3.) THE learned Counsel displayed the photographs of the conveyor system and pointed out that the structures, which have been fixed as support to the conveyor system and the same has become part of the conveyor system and without the said structures, the conveyor system cannot function. In this regard, he relied on the following judgments wherein the structures which have been used for installation of plant have been considered to be part of machinery and benefit of Modvat credit has been granted.