9911796707
TMI Blog1999 (4) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... s]. - M/s. Caprihans India Ltd., 111, M.I.D.C. Dhatav, Tal : Roha, Distt : Raigad (hereinafter referred to as `appellants') were denied Modvat credit on (i) Vacuum Box (ii) Tri Disc Refiner with auto control (iii) Disc for 20" D.D.R. (iv) Control Panel (v) Fourdrinier Wire cloth (P.B.) Endless and (vi) Regular Felts as they were not used for production, processing or bringing out any change ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his is a replaceable item. (iv) Control Panel : This is fitted to main motor drive paper machine by which speed of the paper machine is regulated for smooth and proper functioning. The speed has to be regulated so as to suit the formation of paper as per the required thickness of paper. (v) Fourdrinier P.B. Wire : It was wrongly shown in Annexure to Show Cause Notice as Industrial Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the terms `Capital Goods' is not confined to items which bring about change but also included components and accessories which help or assist in the process of manufacture. 5. The "Vacuum Box" was help in removing water contents in the pulp wherein paper was dried. Thus I find that it was used in manufacturing process. 6. The "Tri. Disc. Refiner with Auto Control" used for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e", in the Show Cause Notice it was wrongly mentioned as Industrial Screen Cloth. I have scrutinised the Invoice No. 654, dated 21-9-1995 and the description shown in the invoice is Fourdrinier Wire Cloth. (P.B.) Endless, falls under Chapter sub-heading No. 7414.90. The Assistant Commissioner has also allowed the credit on said item (page No. 2, para No. 4). I find that the item covered under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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