2005 (8) TMI 496

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..... t. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIA No. 07/2003-C.E., dated 7-1-2003 passed by the Commissioner of Central Excise (Appeals), Hyderabad denying the Modvat credit on Capital Goods on the ground that it was removed to job worker and the same was received after 3 years. 2. We have heard both sides in the matter and examined the facts. The appellants had cl .....

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..... credit. In the case of Krebs Bio-Chemicals Ltd. v. CCE - 2001 (138) E.L.T. 353 (Tri. - Chennai), on identical facts, the Tribunal has taken the date of payment of duty on the Capital Goods for the purpose of grant of Modvat credit. Both the citations clearly apply to the facts of this case. The Commissioner has relied on Amtek Auto Ltd. v. CCE - 2001 (127) E.L.T. 295 (Tri. - Del.) wherein the Cap .....

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