{"id":220305,"date":"2001-03-19T00:00:00","date_gmt":"2001-03-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-c-e-chandigarh-vs-ms-arihant-cotsyn-ltd-on-19-march-2001"},"modified":"2016-08-30T14:34:36","modified_gmt":"2016-08-30T09:04:36","slug":"c-c-e-chandigarh-vs-ms-arihant-cotsyn-ltd-on-19-march-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-c-e-chandigarh-vs-ms-arihant-cotsyn-ltd-on-19-march-2001","title":{"rendered":"C.C.E. Chandigarh vs M\/S. Arihant Cotsyn Ltd. on 19 March, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">C.C.E. Chandigarh vs M\/S. Arihant Cotsyn Ltd. on 19 March, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (150) ELT 202 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> K.K. Bhatia, Member (T) <\/p>\n<p>1. The respondents are the manufacturers of Yarn falling under Chapters 52 &amp; 55 of the Central Excise Tariff Act, 1985. They are availing modvat credit on the capital goods under Rule 57-Q of Central Excise Rules, 1944. The Asst. Commissioner of Central Excise, Jalandhar Division vide his Order dt. 6.2.98 allowed them the modvat credit amounting to Rs. 5,500\/- availed by them on the Electric Control Panel.\n<\/p>\n<p>2. The Revenue filed appeal against the above order of the Asst. Commissioner, but the Commissioner (Appeals), Chandigarh rejected same with the observation that the Switch Board\/Panel is a part of Control System of main machinery, without which the machinery cannot function. Thus it is an integral part of plant and machinery. The lower appellate authority in arriving at such findings relied on the decision in the case of Associated Cement Co. vs. CCE reported in 1998 (97) ELT 379 (CEGAT).\n<\/p>\n<p>3. This is the second stage appeal filed by the Revenue. I have heard Shri M.D. Singh, SDR for the appellants. The respondents are not represented and vide their letter dt. 8.3.2001, they have requested the matter to be decided on the basis of the material on record.\n<\/p>\n<p>4. I have considered the submissions made before me. It is stated in the &#8220;Grounds of Appeal&#8221; submitted in the written memo. filed by the Department that the Panels are electric installations which control\/regulate the flow of power to machines. An item can be considered as part and component of plant and machinery if it is fitted in it and has a specific functional utility with reference to machine and plant. In the instant case, electrical goods are independent of machine, machinery, plant, equipment, apparatus, tools and accessory. Therefore, it is contended that these goods do not qualify to be considered as capital goods in terms of clause (a) to (d) of Rule 57Q of the Central Excise Rules, 1944 during the relevant period i.e., September, 1995. On careful consideration, I find no force in these submissions. These averments are not supported by the facts on record or by any authentic technical\/scientific work on the subject with regard to the functioning of the item under consideration. At the relevant time, the modvat credit under Rule 57Q was inter alia admissible on machines, machinery, plant, equipment, apparatus, tools and accessories used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products as capital goods. Since in the present proceedings, there are no findings to the contrary either in the order of the original authority or in the Order-in-Appeal and since the Revenue in their appeal have also not put on record any such facts contrary to what are already arrived at by both the lower authorities with reference to actual working of the item under consideration, there is no force in the Revenue appeal and the same is accordingly, dismissed.\n<\/p>\n<p> (Announced and dictated in the Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi C.C.E. Chandigarh vs M\/S. Arihant Cotsyn Ltd. on 19 March, 2001 Equivalent citations: 2002 (150) ELT 202 Tri Del ORDER K.K. Bhatia, Member (T) 1. The respondents are the manufacturers of Yarn falling under Chapters 52 &amp; 55 of the Central Excise Tariff Act, 1985. They are availing [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-220305","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C.C.E. Chandigarh vs M\/S. 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