2001 (9) TMI 352

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..... der].   The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. The Commissioner (Appeals), in the impugned order, allowed the benefit of MODVAT Credit in respect of the following items : 1.  Accmon 70/80 2.  AC Motor 3.  Pinion 4.  Cast Air Pipes 5.  Rotar Air Lock Valve 3. Heard both sides. 4. The co .....

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..... ors, Cast Air Pipes, Pinion and Rotar Air Lock Valve are the parts of kiln in which the molten metal is rotated. The factual aspect is not disputed by the revenue. In view of the above decision of the Supreme Court, and the decision of Tribunal in the case of Century Cement (supra), I find no infirmity in the impugned order. The appeal filed by the revenue is rejected.
Case laws, Decisions, Ju .....

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