2005 (10) TMI 332

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... credit has been disallowed to the appellants on (1) Electrodes, (2) Asbestos Packing, (3) P.M. Shaft and C.S. Castings - machine plates. 2. I have heard both sides. Credit is not admissible on electrodes in the light of the Tribunal s order in the case of CCE, Belgaum v. Panyam Cements Mineral Inds. Ltd. - 2003 (160) E.L.T. 278 and following the ratio of the above decision, I hold that credit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2-99. Credit is admissible on asbestos packing I hold that the appellants are entitled to credit taken on asbestos bags. 3. P.M. Shafts are claimed to be component of Mill Roller which are used for extraction of juice. C.S. Castings/trash plate are claimed to be parts of mill rollers used between the feed and discharge rollers for movement of bagasse for further extraction of juice. The authorit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ore, it is rightly claimed by the appellants that trash plate is an accessory of the mill roller. Since the mill machinery of which this item is claimed to be an accessory is specified, the reasoning applicable to availability of credit on P.M. Shaft would apply here also and I hold, therefore, that credit is admissible on trash plates. In the result while upholding the denial of Modvat credit on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X