2007 (2) TMI 72

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..... rder whereby benefit of Modvat credit was denied in respect of various types of steel plates on the ground that the steel plates are not specified goods and these are used for repair purposes. 3. The contention of the appellant is that as per the definition of capital goods, the specified goods as well as spares, accessories and components of the specified good are entitled for credit as capital .....

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..... only for repair. 4. The Revenue relied upon the findings of the lower authority to the effect that these are used for repair purposes, therefore, are not entitled for capital goods as they do not come under the definition of specified machines or spares and components. 5. In this case, the appellant received various kinds of duty paid steel plates and the use of the steel plates as parts and co .....

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..... zer. It has also been used for repair of suspended arch of our boiler. (e) 3.15 mm M.S. Plate has also been used for repair of hopper. Hopper is a kind of conveyor for drying and bagging of sugar 3.15 mm M.S. Plate has also been used for repair of ducting of boiler and cane carrier. 6. The use of the plates as explained by the appellant is not disputed by the Revenue. In these circumstances as t .....

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