2005 (5) TMI 539

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..... Debashis Ghosh, Consultant for Appellant and Shri J.R. Madhiam, JDR for Respondent. 2. Mr. Ghosh submits that the Commissioner has passed the order incomplete misappreciation of relevant statutory provisions and notification issued thereunder. The Commissioner has disallowed the Modvat credit availed by the Appellant on the ground of not admissible as input technical defect in invoice. He submit .....

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..... out these items the manufacture of these machines would be incomplete and no job can be processed. The Addison tap and taps are used for threading the items. The HSS tapers shank is a part of the drilling machine which holds the drill in place when the machine is in use so the precision is not tampered. Therefore he submits these are essential part of main machine and inputs in the manufacture of .....

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