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TMI Blog2007 (8) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... are cement manufacturers. They had taken Modvat credit on various items including (a) Truck loading machine with control panel, belt-conveyors and bag divertors; (b) H.B. Chart, and (c) Calibrator during the period March to August, 1994. The lower authorities disallowed the credit taken on the above three items and ordered recovery of Rs. 6,25,341/-. Hence the present appeal. 2. After examining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith belt-conveyers and bag divertors was used for diverting, conveying and loading fully packed product [cement in bags] on to trucks. This position is evident from the MATERIAL FLOW CHART produced by learned Counsel as also from the write-up produced by him. The write-up, however, says that, without the truck loading machine, the automatic packing machine cannot function and therefore the truck ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on the wagon loading machine, nor is there any material, on record to indicate that such credit was allowed to them by the department. If that be so, the appellant cannot claim similar benefit on the truck loading machine and accessories thereof. Both these machines have post-manufactural function. It is not in dispute that the manufacture of cement comes to an end in the packing machine. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nai) cited by learned SDR supports this view. In that case, capital goods credit was held to be inadmissible to bag stacker which was a shelf arrangement in which bags filled with sugar duly stitched and labelled are stacked before removal from the factory. Bag stacking was found to be a post-manufactural activity. 4. HB Chart is an item made out of paper and paperboard and the same monitors a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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