2007 (3) TMI 642

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..... This appeal is directed against Order-in-Appeal dated 4-4-2005 which disallowed the Modvat credit to the appellant on the following items :- 1. TOR Steel, 2. Steel tubes, 3. S.S. Welding pipe, 4. Aqua control make lever operated bold valve 5. Piston valve of cast steel, 6. M.P.I. micro cartage It is the contention of the authorized representative appe .....

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..... the extent of denial of Modvat credit on items No. 2 to 6 is liable to be set aside and I do so since the Hon ble Supreme Court in the case of Jawahar Mills Ltd. [2001 (132) E.L.T. 3 (S.C.)] has allowed the Modvat credit on these items. 4. As regards the Modvat credit on item No. 1 i.e. TOR steel I find that the appellant is not able to explain correctly, how this TOR steel is used in the manufa .....

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