2006 (5) TMI 44

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..... of 2006 - - - Dated:- 22-5-2006 - [Order per] - The revenue through this appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal requires this appeal to be admitted for deciding the following question as substantial question of law :- "Whether the learned Tribunal is right in law in allowing the Modvat credit on the item MS/SS plates in the maintenance and repair w .....

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..... nning of plant and is otherwise essential for its smooth and regular operations. Without proper up keep and maintenance, the principal plant and machinery cannot function properly. Use of such capital goods is essential for smooth running of plant with greater efficiency. In other words, the goods in question are essential supplement to the plant and machinery for use in manufacturing goods, for i .....

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