9911796707
TMI Blog2005 (7) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are manufacturers of copper anode. In the- course of manufacture of this product, sulphuric acid, phosphoric acid, granulated slag and phosphogypsum arise as by-products. During the period 4/98 to 3/99, the appellants imported spare parts for KKK Compressor (heading 84.14 of the First Schedule to the Customs Tariff Act/Schedule to the Central Excise Tariff Act) which were used in their Smel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants did not succeed. Hence the present appeal. 3.Learned Counsel for the appellants reiterates the grounds of this appeal, particularly ground Nos. 3, 5 7 which read as under : 3. The appellants submit that as there was similar item as spare parts for Gas Compressor against serial No. 57 against appeal No. 150/2001 for which written submission was submitted along with appeal No. 151 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above grounds are irrelevant inasmuch as Modvat credit on capital goods during the period of dispute did not depend on such considerations, but only on tariff classification of the goods. 5.It appears from the grounds of appeal that the capital goods in question were used in blower which was part of Smelter Plant and that they had nothing to do with air-conditioning. During the period of dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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