2005 (2) TMI 390

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..... enial of Modvat credit to the appellants on the capital goods i.e. rope way used for transporting clinker from one factory to another factory. 2. The Commissioner (Appeals) has disallowed the Modvat credit on these capital goods by following the ratio of law laid down in the case of Raj Cement v. CCE [2002 (150) E.L.T. 510] wherein it was observed that converter belt used to carry limestone from .....

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..... llants stand squarely covered by the law laid down in the above referred case J.K. Udaipur Udyog Ltd., and as such, they are entitled to the Modvat credit of the amount in dispute on the capital goods in question. Therefore, the order of the Commissioner (Appeals) cannot be sustained and the same are set aside. The appeals of appellants are allowed with consequential relief as per law. (Order di .....

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