2003 (10) TMI 589

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..... [Order]. The issue involved in this Appeal filed by the Revenue is whether the Modvat credit of duty paid on M S Rails and hammer is available to M/s. Ambuja Cement Eastern Ltd. 2. I heard Shri S.C. Pushkarna, learned Departmental Representative for the Revenue, and Shri G.K. Mahajan, learned Advocate along with Shri S.C. Kamra, learned Advocate for the respondents. 3. Learned Advocate .....

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..... 1) E.L.T. 173 (S.C.)], the correct test to determine whether an article is an accessory or not is whether the article or articles in question would be adjunct or accompaniment or an addition for the convenient use of another part of the main article or adds to the beauty, elegance or comfort for the use of main article or a supplementary or secondary to the main or primary importance . The learne .....

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