9911796707
TMI Blog1999 (8) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... led the appeal against the allowance of Modvat credit on Hinumark 2000 TCNC System No. 197. The Commissioner (A) held that "The function of the machine was to control the movement of cutting tools and measure numerically component size, thereby it is an accessory to the machine, as per Rule 57Q(1)(b), the credit is admissible." 2. Arguing the case, Shri Y.R. Kilaniya, ld. JDR submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fying to be included in clauses (a) to (c), the goods must be used in the manufacture. He submits that the position no doubt changed with the issue of Notification No. 14/96, dated 23-7-1996. However, this was not in the form of clarificatory notification and, therefore the provision of this notification shall be applicable only on or after 23rd July, 1996. He submits that in view of the above sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not placed any evidence to show that this item was not used on the lathe machine. Only argument was the lathe machine could be used even without its accessories. However to make the lathe machine efficient and accurate use of this accessories was necessary. Since the accessories were covered for the purpose of Modvat credit in the explanation (1)(b) under Rule 57Q, thus, we do not find any leg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
