2005 (9) TMI 553

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..... Order per : P.G. Chacko, Member (J)]. This appeal filed by the Department is against grant of capital goods credit to the respondents by the lower appellate authority in respect of the following items : 1. Water tank 2. Air handling unit 3. Bottle washing machine 4. Machine for sterile air filter paper 5. Bearing .....

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..... m of the appeal, it is stated that the above items were not directly connected with the manufacture of final product. In respect of items Nos. 5 6, the contention of the appellant is that, as the said items were spares of bottle washing machine , capital goods credit would not be available to them inasmuch as bottle washing machine was not directly connected with the manufacture of final produc .....

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..... not condoned the delay in filing of Modvat declaration and further that the item is not at all directly connected with the manufacture of final product. 4. After considering the submissions, we find that the denial of Modvat credit, if otherwise admissible, is not to be denied to the assessee on the sole ground of declaration having been filed belatedly as held by the Tribunal s Larger Bench in .....

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