2001 (4) TMI 486

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..... ppeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit, as capital goods on the following items, is allowed: 1. Centrifugal pump 2. Globe valves 3. Multicribe 1200 series twelve point tem Recorder. 4. Weishaput Burner Medel MS 72 oil Hoses heating for pump. Heard both sides. 2. The contention of the revenue is that Centrifugal pumps .....

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..... any change in substance for the manufacture of final product. This definition also includes components, spare parts and accessories of the machine, machinery, plant and equipment, etc. As the goods, in question, are used as machine and machinery or parts of the machinery, which are used for processing or bringing about any change in substance in the manufacture of final product, I find no infirmi .....

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