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TMI Blog2004 (11) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... Mills Ltd. against the common Order-in-Appeal, the issue relates to the availability of the Modvat credit. 2. We heard Shri Rajesh Kumar, learned Advocate for the assessee and Shri P.M. Rao, and Shri Bipin Verma, learned D.Rs. for the Revenue. 3. M/s. D.S.M. Sugar Mills Ltd. manufactured sugar and molasses and availed of the Modvat credit of the duty paid on capital goods under Rule 57Q of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is the contention of the Revenue that both these said items are neither parts nor accessories of capital goods and as such the Modvat credit cannot be allowed. The learned D.R. has also contended that as the assessee had claimed the Modvat credit on these goods treating them as capital goods they cannot now claim Modvat credit on these items as inputs. Reliance has been placed on the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 197 (Tri. - LB) = 2000 (38) RLT 718 (T-LB) that the declaration filed by the assessee in terms of Rule 57Q of the Rules is sufficient for the purpose of extending credit under Rule 57A of the Central Excise Rules. The Larger Bench of the Tribunal in the case of Surya Roshni Ltd. (supra), has observed that those goods which are claimed as inputs cannot get the Modvat credit as capital goods. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment and these M.S. slates are used as part of bagasse feeding system known as bagasse feeder chain. The learned Advocate has contended that as part of capital goods, the Modvat credit on M.S. slates is available. On the other hand the Revenue has contended that it has not been proved by bringing any technical write-up or any other material that M.S. slate is a part of bagasse feeder system; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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