2004 (9) TMI 518

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..... h sides. 2. Shri O.P. Agarwal, learned C.A., appearing for the appellants pleaded that the appellants are receiving steel plates which are used for maintenance and repair of platform where raw material is fed into converter. He pleaded that platform is essential for feeding raw material into converter. Therefore, it takes part in or in relation to the manufacture of the goods and the Modvat cred .....

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..... hat repairs and maintenance of machinery are not normally done when the process of manufacture of goods with such machinery is under way. They are not a part of, or integrally connected with, the process of manufacture of final product. The welding electrodes and gases used by the appellants for repairs and maintenance of machinery cannot be considered to have been used in relation to the manufac .....

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..... o the appellants by the Commissioner (Appeals) are used for repair and maintenance of the platform. Platform as it is, is not used in or in relation to the manufacture of the final products. Therefore, its repair and the inputs used in its repair cannot be considered as an eligible inputs in or in relation to the manufacture of the final products. Following the ratio of the Larger Bench s decision .....

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