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TMI Blog2008 (1) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... es for repair and maintenance or for manufacture and fabrication of the machineries, which in turn are used for the manufacture of sugar and molasses – credit allowed – assessee’s appeal allowed - E/2007/2006-SM - 251/2008-SM(BR)(PB), - Dated:- 28-1-2008 - Shri A.K. Srivastava, Member (T) [Order per]- This appeal has been filed by the appellants against the order-in-appeal dt.27.2.06 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply to the SCN by the appellants, are as under: (i) H.R.E.C. Sheet(S.No.1 3 of Annexure - A of the SCN) This has been used in Sugar Hoppers trough for conveying/carrying sugar to sugar graders from Centrifugal machines. (ii) G.P.Sheet (S.No.2 4 of Annexure-A of the SCN) Has been used for making juice trough through which juice of individual mill is received for further process. (iii) Pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el Flats, Alloy Steel Bars, Joists and Aluminum Sheets etc. were held to be eligible capital goods for the purpose of availment of Cenvat credit in appellant's own case by the Tribunal by its Final Order No.1561-62/06-SM dt.26.10.06. Further, In the case of M/s. Shakumbari Sugar and Allied Inds. Ltd. vs CCE, Meerut -I, the Tribunal, vide its Final Order No.1005/07-SM dt.1.6.07, has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods eligible for Modvat credit. Appeal filed by the Revenue against this decision of the Hon'ble Rajasthan High Court has been dismissed by the Hon'ble Supreme Court as reported in 2007(214)ELT.A115. 7. The reliance placed by Ld. Jt.CDR in the case of Kisan Co-operative Sugar Factory Ltd. vs CCE, Meerut-I reported in 2007(79) RLT.810 (CESTAT-Del.) for disallowing the Cenvat credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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