Judgment:
1. In this appeal filed by M/s. Rosa Sugar Works the issue involved is whether the Capital goods Credit under Rule 57Q of the Central Excise Rules is available in respect of plates, bars and rodes falling under Chapter 72 of the Tariff.
2. Shri Bipin Garg, learned Advocate, submitted that the Appellate Tribunal in their own case vide Final Order No. A/894/2000-NB(DB) dated 12.10.2000 has allowed the Capital goods Credit on the impugned goods.
He, further, mentioned that again the Tribunal vide Final Order No.A/277/2000-NB dated 29.12.99 had allowed the Capital goods Credit to them. In addition, reliance was also placed by him in the case of J.K.Cement Works vs. CCE, Jaipur,CCE, Jaipur vs.
J.K. Cement Works, 3. Countering the submissions, Shri M.D. Singh, learned SDR, submitted that these items were used by the Appellants for repairing the damaged parts of machinery, storage tank, boilers, etc. and as such these were not components/spare parts and accessories of Sugar Mill machiner: that the Tribunal in the case of Lloyds Metals (SIC) CCE, Nagar, 1999 (100) ELT 499 did not grant stay and directed the applicants therein to freez the entire disputed amount in their Modvat account without realisation or to deposit Rs.7 Lakhs in case they did not have balance in Modvat account.
4. I have considered the submissions of both the sides. The Tribunal in the Appellants own two cases has allowed the Capital goods Credit in respect of the impugned items following the decision in the case of Simbhauli Sugar Mill, Final Order No. A-776-777/98-NB dated 8.9.98.
Following the ratio of the Tribunal's decision in their own cases, the appeal filed by them is allowed and the impugned Order is set aside.