2008 (2) TMI 145

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..... disposal. 2. The appellant filed these appeals against denial of credit on S.S. Plate, H.R.S.S. Plate, Hot Rolled Plate, C.R.S.S. Coil, Cold Rolled Strip, H.R. Sheets/C.R. S.S. Sheets, S.S. Coil, H.R. Coil, Shape and Sections, Asbestos packing, Graphite packing, Iron and Steel product, copper strips & aluminium sheet, RMP Tee Nozzle for Cooling, EN 9L Load Screw Part of cane unloader, part of Fib .....

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..... The Commissioner (Appeals) observed that these items were brought into the factory and fitted into machineries cannot be considered as components, spares or accessories of capital goods. The Commissioner (Appeals) also observed that the impugned goods can at best be termed as raw materials of capital goods and under Modvat credit scheme there is no provision for allowing credit on raw materials o .....

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..... tion to another in processing plant in sugar mill are eligible for credit. Respectfully following the decision of the Tribunal, the credit on these items are allowed. (iii) RMP Tee Nozzle for Cooling purpose, EN9 Load Screw Part of cane unloader, Copper Strip & Aluminium Sheet etc.:- The appellant contended that these were used for boiling house vapor pipe line fitting for vapour handling, while .....

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