{"id":87145,"date":"2006-03-31T00:00:00","date_gmt":"2006-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-central-vs-andhra-cements-ltd-on-31-march-2006"},"modified":"2015-11-03T10:21:00","modified_gmt":"2015-11-03T04:51:00","slug":"the-commissioner-of-central-vs-andhra-cements-ltd-on-31-march-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-central-vs-andhra-cements-ltd-on-31-march-2006","title":{"rendered":"The Commissioner Of Central &#8230; vs Andhra Cements Ltd. on 31 March, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">The Commissioner Of Central &#8230; vs Andhra Cements Ltd. on 31 March, 2006<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2006 (109) ECC 59, 2006 ECR 59 Tri Bangalore, 2006 (200) ELT 272 Tri Bang<\/div>\n<div class=\"doc_bench\">Bench: S Peeran<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.L. Peeran, Member (J)<\/p>\n<p>1. These are Revenue Appeals against Orders-in-Appeal No. 10-12\/03 CE dated 30.9.2003 by which he has held that the components, spares and accessories which are in the nature of Un-machined Steel Lining Plates and Un-machined Steel Castings used in respect of Coal Mill which in turn were used for the manufacture of cement are eligible for modvat credit as capital goods. The Commissioner has noted the Apex Court judgment rendered in the case of Jawahar Mills Ltd. v. CCE  has held that the merit of this judgment also applies to the capital goods viz., Highchrome Grinding Media, Conveyor Rollers.\n<\/p>\n<p>2. The Revenue points out that in terms of Rule 57Q(a) goods falling under Chapter 84.31 are excluded from the definition of capital goods and hence the Commissioner has overlooked this statutory provision and has misapplied the Apex Court judgment.\n<\/p>\n<p>3. The learned Counsel points out to the Board&#8217;s Circular No. 276\/110\/96-TRU dated 2.12.1996 which clarified that notwithstanding the reference to the exclusion clause of the goods and the classification heading mentioned therein, the benefit of credit is required to be granted to the components, spares and accessories of specified capital goods irrespective of their classification. He submits that the capital goods are covered and are eligible for benefit and therefore, these items which have been used as components, spares and accessories would be eligible for the benefit. He points out that the Apex Court has clarified the same proposition in the Jawahar Mills case (supra) and hence, there is no contradiction in the order vis-a-vis the statutory provision.\n<\/p>\n<p>4. On a careful consideration, it is seen that the coal mill and the cement mill are not excluded as capital goods in terms of the cited Board&#8217;s Circular. Although the named components, spares and accessories are shown in the exclusion clause of Rule 57Q(a) but they are used along with the eligible capital goods. Therefore, in terms of Apex Court judgment and the Board&#8217;s Circular, the grant of benefit cannot be denied. In case, if the coal mill and cement mill were ineligible as capital goods, then these items would be excluded from the benefit. In view of the reasons given by the Commissioner in terms of the Apex Court judgment and the Board&#8217;s Circular, I do not find any infirmity in the impugned order and hence, the appeals are dismissed.\n<\/p>\n<p>(Pronounced and dictated in open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore The Commissioner Of Central &#8230; vs Andhra Cements Ltd. on 31 March, 2006 Equivalent citations: 2006 (109) ECC 59, 2006 ECR 59 Tri Bangalore, 2006 (200) ELT 272 Tri Bang Bench: S Peeran ORDER S.L. Peeran, Member (J) 1. These are Revenue Appeals against Orders-in-Appeal No. 10-12\/03 CE [&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":[1],"tags":[],"class_list":["post-87145","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Central ... vs Andhra Cements Ltd. on 31 March, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-central-vs-andhra-cements-ltd-on-31-march-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Central ... vs Andhra Cements Ltd. on 31 March, 2006 - Free Judgements of Supreme Court &amp; 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