2011 (7) TMI 558

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..... of machinery, they would be eligible as Modvatable items - Held that:- As the demand was not contested on limitation before the authorities below as such, set aside the impugned order and remand the matter to original adjudicating authority for considering the plea of limitation. - E/1417/2010 - - - Dated:- 1-7-2011 - Mrs. Archana Wadhwa, Hon ble Member (Judicial) Shri J.C. Patel, Adv. .....

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..... ver, if the same were used for fabrication of parts of machinery, they would be eligible as Modvatable items. For the above purpose, he relies upon the decision of Tribunal in the case of CCE Ahmedabad Vs. Basti Sugar Mills 2010 (262) ELT 941 (Tri-Del). He also assailed the impugned order on limitation. 2. I find that the demand was not contested on limitation before the authorities below. As su .....

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