KCP LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, GUNTUR

JUDGEMENT

(1.) THE application for rectification of mistake has been filed in respect of Final Order Nos. 1884 -1885/2004, [2005 (183) E.L.T. 403 (T)] passed by this Bench. The applicants have submitted that in the abovesaid order the Tribunal had disallowed Modvat credit on Cores System with Monitor with the following observations : The items involved in this appeal are (1) Cores System with Monitor, falling under Chapter No. 8471.00; and (2) Ropeway Parts, falling under Chapter No. 8426.00. The Commissioner (Appeals) has held that the Cores System with Monitor is not entitled for Modvat credit as the goods falling under Chapter No. 8471.00 are not entitled for Modvat credit under Rule 57Q of the Central Excise Rules, 1944 during the relevant period by virtue of Notification No. 4/94 -C.E. (N.T.) dated 1 -3 -1994 as amended. He also held that the item is not used for processing of any goods or bringing about any change in any substance for manufacture of the final products. We do not want to interfere with the decision of the Appellate Authority as the appellants have not substantiated their case

(2.) THE appellants have stated that there is an error apparent on the face of the record, as the appellant in their grounds of appeal had substantiated their case. The contentions made in the grounds of appeal are as follows : In the Appellants case, the cores system with Monitor falling under Ch. No. 84.71 was used in Central Control Room for the operation of the whole cement plant. From the Control Room various operations in the factory are monitored to ensure that the products/processes at each stage conform to technical parameters. Therefore, the system in question should have been considered as an integral part of the cement plant and allowed credit accordingly.

(3.) SHRI Muthu Venkataraman learned Advocate appeared on behalf of the appellants and Shri Ganesh Havanur learned SDR for the Revenue.