2001 (9) TMI 686

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..... . Revenue filed these appeals against the order in Appeals passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of Rail Castings, Roller Castings and Tray Castings was allowed as capital goods. 2. Heard both sides. 3. The contention of the Revenue is that these goods are not covered under the definition of capital goods and are not used in the manufacture o .....

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..... he Revenue, though, taken a ground that the goods are not part of furnace but had not produced any evidence in form of Technical literature in support of the claim and to controvert the finding of the fact given by Commissioner (Appeals). The Tribunal in the Final Order No. A/396/2001 NB (SM), dated 7-3-2001 dismissed the Revenue s appeal in respect of tray castings in respondents own case. The Tr .....

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