2005 (4) TMI 200

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..... issioner (Appeals) whereby the benefit of Modvat credit in respect of the plates, plain plates, M.S. flat, proof machined forging and welding electrodes is denied for the period April, 2000 to June, 2000. 3. During the period in dispute as per the definition of capital goods, the specified goods are liable for benefit of Modvat credit. The plates, plain plates, M.S. Flat of iron and steel are be .....

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..... ansport raw material. The contention is that these are used as a supportive structure for the runners. The appellant relied upon the decision of the Tribunal in the case of Mukand Ltd. (supra). In this case the Tribunal after noticing the fact that the items in question has been manufactured as per design and specification, to be installed along with the conveyor system, so that the conveyor syste .....

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..... pellants is that these are used at mill house to give motion to the heavy rollers, where juice is being extracted for producing final product. As per the definition of capital goods, parts, accessories, of the machines are entitled for the benefit of Modvat credit further the board vide Circular dated 2-12-96 clarified that in respect of the part and accessories irrespective of their classificatio .....

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