2006 (1) TMI 18

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..... ellant filed this appeal against the order i in-appeal whereby the benefit of modvat credit in respect of following items is disallowed:- 1. High temperature colour close circuit TV 2. Mechanical interlock 3. Assembled Expansion, Joint 2. The contention of the appellant is that High temperature colour close circuit TV is used with kiln as an accessory. This close circuit TV is used for I m .....

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..... ontrol equipment, the mechanical interlock is entitled for the benefit as capital goods. 4. In respect of assembled expansion joints, the contention is that these are used as parts of ducts in various places in the plant. The contention is that the ducts are used for carrying steam to various parts of the plant Therefore, being part of the ducts, these are entitled for the benefit of capital goo .....

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