9911796707
TMI Blog2001 (11) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... The respondents manufacture paper and paper boards falling under Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985. During the period of July, 1994 to December, 1994, they availed the Modvat credit totally amounting to Rs. 94,070/- on the following items : (a) 3 Phase A.C. Electric Motors. (b) Copper Wire (winding) (c) Winding wire made of copper (d) Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of direct or indirect use as held by the adjudicating authority under Rule 57Q. The only requirement is that the item should be used in the production/processing of the final product. The Commissioner (Appeals) in his order also relied on the Tribunal s decision in the case of M/s. Nova Iron Steel Ltd. [1997 (96) E.L.T. 165 (T)] in support of his findings. 4. The Revenue are in appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that GOU Strag Seat Button is used to generate electricity to run the paper machine, 3 phase A.C. Electric Motors are used for providing mechanical energy to the machine, Electric fan is used to supply hot air to remove vapour from dryers of paper machine and M.H. Equipment Conveyor spares are used in pollution control equipment. In respect of copper wire (winding), it is stated in the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odvat credit in respect of these items is taken as per the legal provisions and there is no warrant to deny the same to the respondents. The appeal of the Revenue in respect of these items is therefore rejected. However, in respect of the credit availed on the Winding wires of all types, it is observed that the same cannot be considered as capital goods, as these are used in winding of the Electri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
