9911796707
TMI Blog2001 (7) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the appellants are engaged in the manufacture of cement. They were availing Modvat credit under Rules 57A and 57Q on certain items described in Annexure to the SCN. The authorities below denied them Modvat credit on the ground that the items on which Modvat credit has been claimed were not capital goods or Modvat credit was taken on original invoices. Against these allegations, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nication cables, ld. Counsel submits that these are held to be capital goods by the Larger Bench of this Tribunal in the case of Jawahar Mills [1999 (108) E.L.T. 47 (T-LB)] followed by Surya Roshni, [2001 (128) E.L.T. 293 (Tri.-LB)]. Regarding transformer with a feeder, ld. Counsel submits that this is an electric equipment to supply power to various machines in the plant manufacturing cement. So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncerned, it is only a procedural matter and, therefore, they may be allowed Modvat credit. Even in respect of those items where Modvat credit has been taken on original copies. 3. Shri S. Kumar, ld. DR, submits that Modvat credit has been denied on 2 valid grounds. The first was that most of the items cannot be treated as capital goods as they were not used in the manufacture, processing or bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on the inputs could be taken only on duplicate copy of the invoice issued by dealers inasmuch as taking of Modvat credit on duplicate invoice was introduced with effect from 1995 under Notification No. 2/95, therefore the allegation that Modvat credit in this appeal could not be taken on the original copy of invoice is not sustainable in law. Appeal is, therefore partly allowed in the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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