2007 (1) TMI 15

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..... /1517/04 - Final Order No. A/120/2007-WZB/C-I/(E.B.), - Dated:- 11-1-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - Vide the impugned order, the Commissioner of Central Excise (Appeals) has disallowed modvat credit of Rs.78,68,382/- on steel, cement and chemicals used in the foundation for machinery and has also disallowed credit in respect of other capital goods on the ground that .....

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..... which is the same as in today's appeal, that building material used as raw material for construction of plant cannot be said to be used as plant in the manufacture of goods so as to qualify under Section 8(3)(b) of the Central Sales Tax Act, 1956, relying upon Paragraph 20 of the larger bench decision in Jawahar Mills Ltd. - 1999 (108) E.L.T. 47, has been rejected for the reason that the larger be .....

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..... shed goods. However, credit is not admissible in those cases where the invoice was not available for the reason that duty paid nature of the goods has not been established. The credit taken in the absence of duty paying documents is required to be recomputed and recovered from the assessees. 6.The appeal is thus partly allowed in the above terms. (Pronounced in Court) _______ - - TaxT .....

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