TMI Blog2003 (3) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : S.S. Kang, Member (J)]. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals), whereby the Modvat Credit of Rs. 7,71,311.00 was [not] allowed on the ground that the capital goods, manufactured by the appellants, are not excisable as these are permanently attached to the earth. 2. Heard both sides. 3. The contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after fixed in the tank. In these circumstances, they are entitled for the benefit of credit in respect of the duty paid on melter. 4. The contention of the revenue is that the goods, in question, are attached to the earth and the same cannot be taken in market and sold as such, therefore, it becomes immovable property. 5. In this case, the contention of the appellants is that sulphur meltter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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