9911796707
TMI Blog2002 (6) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order]. - In this appeal, filed by Revenue, the issue involved is regarding the eligibility of certain goods to Modvat Credit and about the availability of Modvat credit on the basis of invoices stamped with the words "Duplicate for transporter" instead of being printed. 2. Shri S.C. Pushkarna, learned DR, submitted that the Commissioner (Appeals) under the impugned Order had allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g any change in any substance for the manufacture of final product. 3. Opposing the appeal, Shri Jag Mohan Bansal, learned Advocate, submitted that in view of the decision of the Supreme Court in the case of CCE, Coimbatore v. Jawahar Mills, 2001 (132) E.L.T. 3 (S.C.) all the goods involved in the present matter are capital goods as these are used in the process of manufacture of the finishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production process possible. The learned Advocate contended that all the three items in question make the process possible and as such are eligible for capital goods Modvat credit. He finally submitted that the invoice on which the words "Duplicate for transporter" have been stamped is also a valid document under Rule 57GG of the Central Excise Rules as the requirement of the Rule was that the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. Further the Modvat credit has been sought to be denied on the goods in question on the ground that production or process would mean physical processing of the goods or the capital goods must have a nexus in bringing about any change in the manufacturing stream. After the decision of the Supreme Court in the case of Jawahar Mills (supra) all the goods in question are capital goods as they are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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