9911796707
TMI Blog2005 (10) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... here are three issues relating to denial of modvat in the subject appeal. (i) Rs. 5,810.92 was denied to the appellant as certain deficiencies in dealer's invoice were found. (ii) Rs. 1,067.75 was denied in respect of testing and measuring equipment as they were received by them in February 1995 but credit was taken in August 1995 after the amendment of Rule 57Q on 16-3-95. (iii) R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces are not eligible for Modvat credit. I disallow the credit of Rs. 5,810.92 . 3. In respect of (iii) above, the learned Advocate has brought forward an order of Tribunal in the case of CCE, Jaipur v. Sunil Synchem Ltd. - 1999 (107) E.L.T. 176 (T), which holds that air-conditioning plant being essential for completion of process of manufacture and integrally connected with ultimate manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I am of the view that in respect of item (i) above, it is necessary that the concerned adjudicating authority go through those invoices produced before us (in which duty amount as well as quantity of the goods have been clearly mentioned) and after necessary verification and affording an opportunity to the appellant, pass a speaking order de novo. While doing so, they may also consider the case r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that there is no logic to deny the modvat benefit to such goods prior to this date. In the circumstances, I do not see any reason why such benefit could not be extended to the Appellant s testing and measuring equipment as well. In view of the above, I allow modvat facility to this item. In the result, the impugned order is set aside. (Pronounced in the open Court) - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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