TMI Blog2001 (11) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal on merits. 2. Heard learned SDR and perused the appeal papers. 3. The appellant filed this appeal against the order in appeal whereby the benefit of Modvat credit was denied on capital goods on the ground that no declaration was filed in respect of the goods in question for availing credit as capital goods nor the Oxygen and Nitrogen gases which were produced by the capital goods in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified that the appellants are manufacturer of S.S. Flats and the gases produced are at intermediate stage, therefore, the appellants brought the capital goods, which are used for manufacture of appellants final products in their composite plant, the Modvat credit availed of on capital goods out not to have been denied. Since it is not the case of department that the goods received by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gar v. C.C.E., Meerut cited at 1998 (99) E.L.T. 54 (Tribunal). 5. It is a admitted fact that appellants filed a declaration in respect of the capital goods in question and their final product i.e. S.S. Flats and M.S. Billets. 6. Revenue is denying the benefit of Modvat credit on the capital goods only on the ground that these are used for the manufacture of intermediate product i.e. Oxygen an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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