2001 (8) TMI 567

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..... ate, for the Respondent. [Order]. - The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat Credit in respect of Accmon LC-70, Automatic Grease Lubricating System and Belt & Sway is allowed. 2. Heard both sides. 3. The contention of the revenue is that Accmon LC-70 is used to fix refractory brick in the kiln, Autom .....

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..... achine or machinery used for the manufacture of final product. The definition of the capital goods for the relevant period also covers the components, parts and accessories of the machine and machinery, plant or equipment, which are used in the manufacture of final product. Therefore, these items are entitled for the benefit of Modvat Credit as capital goods. The appeal, filed by the revenue, is r .....

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