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TMI Blog1999 (9) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the Order-in-Appeal dated 31-8-1998 passed by the Commissioner (Appeals), Central Excise, Ghaziabad, by which Modvat credit on Pressure Switches, Pumps Nuts, Spares of Fans and Regulators and Pressure Gauges had been disallowed by the Commissioner (Appeals) reversing the order of the Asstt. Commissioner. 2. Ld. Counsel for the appellants Shri K. Srinivas submits that the items are par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts case is fully covered in their favour and therefore the impugned order holding that the items are spares and therefore not admissible to Modvat credit at the relevant time, cannot be sustained. Ld. Counsel also refers to the Larger Bench decision of the Tribunal in Jawahar Mills case reported in 1999 (108) E.L.T. 47 (Tribunal), in which in paragraph 31, the Larger Bench had distinguished the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocessing or manufacturing the final product and the nexus between the use of the capital goods and the production of the final products has not been established. 4. I have considered the submissions made by both sides. Since the Tribunal has already taken the view in Triveni Engg. Works case (supra) that boiler is an integral part of the plant and machinery used in the manufacture of sugar and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be directed to work out the exact amount on the basis of material available on record. 7. In the light of the above, I allow the Appeal. While granting the consequential benefits the authorities concerned will no doubt examine the actual amount of Modvat credit admissible in the light of the observations made in the earlier part of the Order. 8. Appeal allowed in above terms. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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