1997 (11) TMI 310

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..... The issue in the appeal relates to availability of Modvat credit in respect of following two items :- (1) Chain Coupling (2) Single Liner Bottle Conveyor 2. The ld. Consultant has pleaded that the issue in regard to Chain Coupling has been remanded to the lower authority to ascertain the use and thereafter to consider the grant of the Modvat credit. He has pleaded in this backgro .....

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..... nd used in the fac- tory of the manufacturer would be eligible for the benefit of the Modvat credit. 4. He has pleaded that the use of the item in the appellants' factory is not denied and is rather admitted by stating that the Conveyor System is used but for carrying the glasses from the manufacturing section to packing section. He has pleaded that once this is so in terms of Clause (d) the .....

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..... ed with reference to the wordings used in Clause (a). The benefit of the Modvat credit has been allowed under Notification 11/95 in respect of goods specified under Clasue (a) which are used in the factory of the manufacturer. This use being not disputed, I hold that the benefit of the Modvat credit has to be allowed. Ordered accordingly. 7. The appeal is therefore partially allowed in the a .....

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