2004 (12) TMI 125

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..... lation to a boiler. The assessee, who was engaged in the manufacture of Denatured Spirit, sent an old boiler (capital goods) out of their factory to be repaired by a job worker and the latter repaired it and sent it back to the assessee on payment of duty on the job work charges. The assessee took Modvat credit of this duty in their RG 23C Part-II under Rule 57Q. The department took the view that .....

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..... itled for taking Modvat credit of duty paid on repair charges." 3. On the other hand, learned Counsel for the respondents has been able to justify the order of the Commissioner (Appeals) on the strength of a decision of this Bench vide Final Order No. 858/2004, dated 8-10-2004 in Appeal No. E/908/2004 (Lakshmi Machine Works Ltd v. CCE, Coimbatore). 4. The repaired capital goods was cleared by .....

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