2004 (10) TMI 463

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..... lants despite notice. This being an old appeal (1998), I proceed to dispose it of after examining the records and hearing ld. SDR. 2. An order of the Commissioner (Appeals) is under challenge. It disallowed capital goods credit to the appellants for the period June/July, 1996 in respect of the following items: - (a) Items used in lime stone mines away from the cement factory. (b) Mol .....

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..... e above submission of the appellants that Molykote was used for fixing O Ring in Gensets. Obviously, Gensets started functioning after such fixing. Once such fixing was over, Molykote had no role in the process of manufacture of cement. Therefore, in my view, the benefit of Modvat credit cannot be extended to Molykote . The decision of the Commissioner (Appeals) in this regard is affirmed. .....

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..... is claimed that poclain excavator shovels are in the nature of bulk-material-handling equipments integrated with the process of manufacture of cement. However, the appeal is silent on how the use of the equipment is integral to the manufacturing process. For this reason, the denial of capital goods credit to Hydraulic Pump is affirmed. In the result, the challenge to the order of the Commissione .....

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