2005 (12) TMI 11

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..... inery and not as construction materials
Order Per M.V. Ravindran : The appeal is directed against the Order-in-Appeal dt. 24.12.03 wherein the appellants were denied Modvat credit on capital goods. 2. The issue involved in this case pertains to the denial of Modvat credit on M.S. Channels, Angles, Support Structure, Plates etc. The adjudicating authority has disallowed the credit on the groun .....

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..... fixation etc. It is not disputed that these items are used in the factory for holding the machinery in its place. It is also not denied that the duty liability is discharged on these items. I find that the lower authorities have failed to appreciate the difference between the construction material and the material used as support of the machinery If the machinery which is manufacturing the final g .....

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..... abrication of shed, structures etc. and hence held as ineligible. But the facts of the current case is totally different as discussed earlier and hence the case of DSM Ltd. (supra). may not be applicable in this case. 6. In light of the discussions made above, the impugned order of the Commissioner (Appeals) deserves to be set aside. The appeal of the appellant is allowed with consequential relie .....

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