9911796707
TMI Blog2000 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts of the case are that the appellants are engaged in the manufacture of motor vehicles. They were availing the benefit of credit of duty paid on inputs under the Modvat scheme. The Department issued a number of show cause notices raising various issues. In all 32 SCNs were issued purporting to disallowance of Modvat credit to the extent of Rs.1,53,40,706/-. When the assessees contested t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvat credit to the tune of Rs. 2,38,140/- was claimed by the assessee but was disallowed by the ld. Commissioner. The ld. Chartered Accountant submits that there is factual inaccuracy in disallowance of Modvat credit to the extent of Rs. 8,66,030/- 4. Arguing the case ld. C.A. submits that insofar as the Modvat credit on chemicals used in the paint shop is concerned, the case is fully covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of C.C.E v. M/s. Maruti Udyog Ltd. reported in 1999 (107) E.L.T. 118. 6. Ld. Chartered Accountant submits that there is disallowance of Modvat credit to the tune of Rs. 8,66,030/-. He submits that when the appellants disputed certain items as being eligible for Modvat credit a detailed enquiry was conducted by the adjudicating authority by sending one of the Superintendents to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the paint shop are concerned, they are covered by the decision in the case of C.C.E v. M/s. Mahindra Mahindra cited above and relied upon by the appellants. So also the labels affixed on motor vehicles, are covered by the decision of the Hon'ble Supreme Court in the case of Collector v. Jay Engineering Works cited above. Air Conditioners used in the manufacture of motor vehicles (light commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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