9911796707
TMI Blog2005 (8) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Member (T)]. This is an appeal filed against the Order-in-Appeal No. 30/2003-C.E., dated 12-5-2003 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The brief facts of the case are as follows : The appellants are the manufactures of Water Well Drilling Rigs, Construction/Mining Equipments, etc. falling under Chapter 84 of the Central Excise Tariff Act, 1985. They p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal. 2. The appellants contended before the Tribunal that the duty on the impugned accessories was paid and their value was included in the assessable value of the Drilling rods and they are rightly entitled for the Modvat credit on such accessories. The Tribunal remanded the matter in its Final Order No. 758/2002, dated 10-6-2002 to the Commissioner (Appeals) with a direction to examine the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on Drill rods/pipes, Drill bits, etc. purchased from the open market and supplied along with the Drilling rigs. Hence he has upheld the order of the lower authority. The appellants have come before the Tribunal challenging the order of the Commissioner (Appeals). 4. Shri G. Sampath, learned Advocate appeared for the appellants and Shri R.N. Viswanath, learned SDR appeared for the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the impugned goods. 6. The learned SDR re-iterated the points in the Order-in-Appeal. 7. We have gone through the records of the case carefully. The appellants purchased the impugned items namely, Drill rods/pipes, Drill bits, etc. from the open market and supplied to the customers along with the Drilling rigs. It is true that the Tribunal in its Order dated 8-12-93 had ruled that the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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