9911796707
TMI Blog2010 (7) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER Appellant is engaged in the manufacture of paper and they had taken credit on various capital goods. Out of such credit a proposal was made to deny credit amounting to ₹ 1,36,975/- on the ground that capital goods were not used for producing/processing of any goods or for bringing about any change in any substance for the manufacture of final product. In the appellate pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has paid the full amount of Cenvat credit confirmed, stay petition becomes infructuous and appellant is entitled to be heard. Accordingly the appeal itself is taken up for decision. 4. In view of the passage of time and because of non-availability of all the relevant papers, even the learned advocate on behalf of the appellants could not explain how the appellant themselves concl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57Q which explains capital goods, accessories of the machinery etc. are eligible for Modvat credit. In the main machinery is held to be eligible for credit, accessories cannot be denied the benefit of the same. Further he also submitted that without pressure gage, the manufacture of pulp will be affected and without proper burning of coal, there would be wastage and generation of steam would be af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge and the boiler fans are nothing but accessories of the pulp mill and the boiler since they enhance the efficiency of both these machines. Since they fulfil the requirements of an accessory, the observations of Commissioner (Appeals) that credit is not admissible is not correct. As regards the remaining items, there is no discussion by the Commissioner (Appeals). Nevertheless I find that all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
