2001 (9) TMI 547

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..... r]. -  The issue involved in this appeal is whether the cost of repairing can be taken as Modvat credit. 2. The appellants are engaged in the manufacture of sugar. They availed Modvat credit of Rs. 65,665/- on repair and labour charges incurred on capital goods under Rule 57Q among other items. The Department alleged that Modvat credit can be availed only on the duty paid on capital go .....

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..... goods and should be allowed Modvat credit as on capital goods. 4. Shri A.S. Bedi, ld. DR reiterates the findings of the authorities below and submits that what actually was paid by the appellants was repairing charges. Repairing charges are not capital goods and cannot be termed as duty paid on capital goods. He, therefore, submits that the order of the lower authorities may be sustained and .....

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