2004 (1) TMI 506

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..... for the Respondent. [Order]. - The appeal of M/s U.G. Sugar (party) is directed against the order-in-appeal passed by the Commissioner (Appeals) by which Modvat credit under the capital goods Modvat scheme has been disallowed to the appellants in respect of the following items :- (1)        HR/MS/GC Sheets/Plates/Angles/Channels/Supporting structure, etc. ( .....

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..... e not placed any corroborative evidence on record regarding the precise use of these items. Fabrication/construction materials have been held by the Tribunal as not being covered by the definition of capital goods." In this case the dispute pertains to the period from September, 1995 to November, 1995. I notice that, the Commissioner (Appeals) has made a correct observation that unless the use of .....

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..... llate authority, the matter regarding determination of eligibility of this item for credit, is remanded to the Commissioner (Appeals), who shall, pass orders thereon, after following the principles of natural justice. 6. The Revenue's appeal are directed against permitting credit on (i) Lubricating System (ii) Magnetic Pick-up (iii) Pace Man (Steam Packing). 7. As regards lubricating s .....

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..... team Packing), it is desired that asbestos packing has already been decided as admissible, hence, the credit should have been permitted. CEGAT judgment 1998 (98) E.L.T. 166 (T-NRB)] relied upon. The item is used for packing steam line. Once this is affixed to a pipeline, it becomes a component part of the pipeline and would therefore be covered under the component category under explanation I(b). .....

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..... ected for (1) Sheets/Plates Structural items and allowed by way of de novo remand to Commissioner (Appeals) for passing a fresh order on merits, in respect of credit on Bailing Press. Keeping in view the fact that, eligibility to credit was subject-matter of interpretation, the penalty imposed is set aside. 12. The appeals of Revenue and the party are disposed off in above terms.
Case la .....

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