1999 (8) TMI 321

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..... Jyoti Balasundaram, Member (J)]. The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) who has extended Modvat credit on the following items : 1. Pile builder gantry crane 2. Warm reduction gear box 3. Sellman and coupling valve positioner filter components and thermodynamic steam trap 2. Arguing on behalf of the revenue , Shri Satnam Singh, learned S .....

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..... ng the prayer of the learned DR, learned Counsel, Shri Devnath submits that the first item is admittedly material handling equipment which has been held to be capital goods under Rule 57Q and is hence entitled to credit. As for as Item 2 is concerned, his submission is that gear boxes are used in the coal handling system of the factory to drive coal conveyors for supply of coal to their coal fired .....

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..... he Tribunal. We, therefore, see no warrant to interfere with the findings of the lower appellate authority who has extended credit on these two items. As for as items at Sl. No. 3 are concerned, inspite of the objection raised in the show cause notice that credit is to be denied for non-filing of the declaration and inspite of a clear finding given by the Assistant Commissioner that no declaration .....

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