2006 (11) TMI 551 - SC ORDER

Appeal against the decision of High court in Union of India v. Hindustan Zinc Ltd. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN] dismissed by the Apex Court. - In this case high court while allowing Cenvat / Modvat Credit on MS/SS plates held that, it is an integral part of the process with which the primary machines are engaged. Looked from these aspects, there is no impediment for the goods in question qualifying as capital goods eligible for Modvat credit. - Decided against the revenue.