2006 (5) TMI 510

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..... sh Havanur, Authorised Representative (SDR) ORDER PER DR.S.L. PEERAN : Both these appeals arise from a common OIO NO.20/2004-05 dated 05.01.2005 by which the modvat credit on Ship Unloader has been denied. The item is Capital Goods. The same had been installed in wharf area. Through this item, the inputs are transported from the ships through the pipelines. As the distance between t .....

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..... 2005 (187) ELT 170(SC) (ii) CCE, Nagpur vs. Manikgarh Cement Ltd. andndash; 2005(126) ECR 257(SC) (iii) Vikram Cement vs.CCE, Indore andndash; 2005(187) ELT 145(SC) (iv) Indian Farmers Fertiliser Coop.Ltd.vs.CCE, Ahmedabad andndash; 1996(86) EL 177(SC) (v) SIV Industries Ltd.vs.CCE, Coimbatore andndash; 2001 (129) ELT 48(Mad.) (vi) CCE, Raipur vs. Novo Iron and Steels .....

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..... Court judgement in the case of Vikram Cement and of other citations referred supra would also apply to the facts of the case. Without the Capital Goods, inputs could have come to the appellant's factory. Therefore, the assessee is eligible for the benefit of modvat credit. The impugned order is set aside and the appeals are allowed with consequential relief, if any. Penalty is set aside in app .....

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