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TMI Blog1999 (7) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... tava, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Arguing for the appellants Shri Kapil Vaish, learned Advocate submitted that the dispute is in respect of following items. Whether Modvat credit is permissible or not in respect of these items is to be considered in this appeal :- 1. Pipes & Tubes 2. Sugar Machinery Parts 3. Channel 4. Angles 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice clearly indicates they are Sugar Machinery parts. Accordingly, the items are covered under Clause (c) of Rule 57Q of the Central Excise Rules. He submitted that in view of this there is no justification to deny the Modvat credit on Sugar Machinery part. With reference to the item No. 5 plain plates/MS plates he referred to the order of the Tribunal bearing No. A 1420/98, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nent parts of the machine or machinery. The decision in the case of Eastend Paper Mills makes it very clear that raw material or any material used could be component part for the end product. The decision in the case of Malvika Steels relied upon by the ld. DR is not applicable as the facts are different. Once the impugned goods are regarded as components of machine or machinery which is used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are of the view that this issue requires to be examined by the adjudicating authority. Whether the item in particular has been used in the process of manufacture is an issue to be examined in detail by the adjudicating authority and on examining the factual position he may pass a suitable order after providing an opportunity to the appellants. Since we are remanding the matter on this issue he m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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