{"id":27355,"date":"1997-12-31T00:00:00","date_gmt":"1997-12-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-mansurpur-sugar-mills-ltd-on-31-december-1997"},"modified":"2018-02-18T23:50:21","modified_gmt":"2018-02-18T18:20:21","slug":"commissioner-of-c-ex-vs-mansurpur-sugar-mills-ltd-on-31-december-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-mansurpur-sugar-mills-ltd-on-31-december-1997","title":{"rendered":"Commissioner Of C. Ex. vs Mansurpur Sugar Mills Ltd. on 31 December, 1997"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Commissioner Of C. Ex. vs Mansurpur Sugar Mills Ltd. on 31 December, 1997<\/div>\n
Equivalent citations: 1998 (100) ELT 472 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 Jyoti Balasundaram, Member (J)<\/p>\n
1. The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Ghaziabad extending the benefit of Modvat credit on spare parts of Crane, Electrical Control Panel, Soft Start Control Panel and Speed Reducer for Cane Unloader used in the factory of the respondents, who are manufacturers of sugar, by holding that the above mentioned items are capital goods within the meaning of Explanation to Rule 57Q.\n<\/p>\n
2.   The learned DR Shri Tilak submits that it is only those items which are connected with the production or processing of goods which are considered to be capital goods within the meaning of Clause 1(a) of the Explanation to Rule 57Q and not other items such as those used to control electricity or material handling equipment.\n<\/p>\n
3.   The learned Counsel on the other hand submits that all the items on which credit has been allowed are covered by the Tribunal’s orders which have held that such items are capital goods within the meaning of Rule 57Q and entitled to Modvat credit.\n<\/p>\n
4.   I have considered the rival submissions. The spare parts of crane are used for handling sugar plant. They are in the nature of material handling equipment and the Tribunal has been extending the benefit of credit on material handling equipment in a series of cases, following the ratio of the judgment of the Supreme Court in the case of Collector of Central Excise v. Rajasthan State Chemical Works<\/a> 1991 (55) E.L.T. 444. Applying the ratio of the earlier orders of the Tribunal which in turn have applied the ratio of the judgment of the Supreme Court (supra), I hold that credit has been rightly extended on these items. Electric Control Panel and Soft Starter Control Panel which are used for controlling electricity which is passed to prime movers has also been held to be capital goods within the meaning of Rule 57Q in the judgment of the Tribunal in the case of J.K. Synthetics Ltd. v. Commissioner of Central Excise, Jaipur<\/a> reported in 1996 (88) E.L.T. 785 (Tribunal)  and Grasim Cement v. Collector of Central Excise 1997 (96) E.L.T. 354. Therefore, credit has been rightly extended on these items. In the case of Collector of Central Excise, Meerut v. Mansurpur Sugar Mills<\/a> 1996 (87) E.L.T. 91 (T)  in the case of the same respondents, the Tribunal has held that cane unloader and parts thereof are capital goods within the meaning of Rule 57Q and therefore, this item is also covered by the Tribunal’s order in the respondents own case. Following the ratio of the above orders on the items in dispute, I see no infirmity in the order of the lower Appellate authority, uphold the same and reject the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Commissioner Of C. Ex. vs Mansurpur Sugar Mills Ltd. on 31 December, 1997 Equivalent citations: 1998 (100) ELT 472 Tri Del ORDER Jyoti Balasundaram, Member (J) 1. The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Ghaziabad extending the benefit of Modvat credit […]<\/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-27355","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nCommissioner Of C. 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