2005 (1) TMI 434

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d both sides. In this case the benefit of Modvat credit as capital goods in respect of Pressure Transmitter is denied to the appellant. The contention of the appellant is that these capital goods are entitled for the benefit of credit. 2. The contention of the Revenue is that as per the statement showing the detailed use of the pressure transmitter, it is mentioned that it is classifiable under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .26/90.33 of Central Excise Tariff. Tariff Heading 90.26 covers the instruments which are used for measuring the liquid or gases and 90.33 covers the parts of these instruments. Therefore, the statement of the appellant is that this used as part of electrical panel does not appear to be correct statement. As the appellant failed for prove the actual use of this transmitter, therefore, I find no in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X