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TMI Blog2010 (10) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... tems - appeal dismissed - decided against Revenue. - Tax Case No. 8 of 2008 - - - Dated:- 6-10-2010 - Dhirendra Mishra and R.N. Chandrakar, JJ. Shri Bhishma Kinger, Counsel, for the Appellant. Shri Shashank Dubey, Sr. Advocate with Mrs. Smiti Sharma, Counsel, for the Respondent. JUDGMENT [Judgment per : Dhirendra Mishra, J. (Oral)]. - Revenue s appeal under Section 35G of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was disallowed to the respondent/assessee on the capital goods namely, Plate/Plate Mill Plate, M.S. Angle/MST Angle, Angle, M.S. Beam, M.S. Channel, etc. The appeal preferred by the assessee has been further dismissed by the Commissioner (Appeals) vide Annexure A/4. However, the Tribunal allowed the appeal of the assessee by relying upon the decision of the Mumbai Tribunal in the case of Ispat Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be raised by the revenue in this appeal stands concluded in favour of the assessee. Reliance is also placed on the decision of the Supreme Court in the matter of CCE, Coimbatore Ors. v. Jawahar Mills Ltd. Ors. reported in (2001) 6 SCC 274 = 2001 (132) E.L.T. 3 (S.C.). 4. Mr. Bhishma Kinger, learned counsel for the appellant/revenue fairly agrees that the issue involved in this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvat credit on capital goods namely, Wear Plate, HRSS Plate, MS Plate, Angles, Channels, etc. used for connecting/fitting fans, casing, ducting in kilns for the manufacture of intermediate product clinker , allowed the appeal of the assessee. 7. We are, therefore, of the considered opinion that the Tribunal was correct in law in holding that the assessee was entitled to avail of Modvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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