9911796707
TMI Blog1998 (10) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... Vide show cause notice dated 23-5-1996, the Modvat credit on capital goods amounting to Rs. 3,04,639/- was sought to be denied. In his order dated 31-12-1996, the Assistant Commissioner allowed credit to the extent of Rs. 74,114/-, but disallowed credit amounting to Rs. 3,31,019/-. Although in the appeal memo, this amount is shown as contested, Shri S.V. Arya, ld. Advocate confined his submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of the manufacturer taking credit. 4. As regards the contested amount of Rs. 3,22,000/-, I find that the show cause notice describes these goods as electrical items . Ld. Advocate refers to the manufacturers invoice which described the goods as part of C.N.C. machining centre classifiable under Heading 8457. I find that the Assistant Commissioner recorded this submission in his order in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to explain the use of the machining centres in the manufacture of final products. Ld. Advocate, on the other hand submits that the uses were shown by a reference to the catalogue of the CNC machining. It would appear that given the products such are as manufactured by the assessee, the machine would be capable of falling under the explanation to Rule 57Q. I, however, decline to pass a judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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