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TMI Blog2003 (7) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Shri Hemant Kothikar, SDR, for the Respondent. [Order]. - After hearing both sides for sometime on the application for waiver of pre-deposit in E/S/362/03/Mum, in appeal No. E/476/03/Mum, I found that it was possible to decide the appeal itself at this stage; hence after waiving the pre-deposit, I proceed to hear and dispose of appeal No. E/476/03/Mum along with connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and Rs. 84,497/- on water treatment chemical issue arising in appeals E/155 & 156/02/Mum respectively, is also admissible to the appellant for the same reason. 4. As regards denial of credit on items such as Wear Plates, Steel Plates, Abrasion Resistant Steel Plates, Hardo Steel Plates, unprocessed polyester poliotide fabrics, Lining plates, Cerwool ceramic fibre blankets, Aluminium corru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants. They are permitted to produce whatever evidence they consider necessary to support their claim that these items are in the nature of capital goods or inputs, entitled to credit. 5. In appeal No. E/156/02/Mum, credit of Rs. 6,462/- has been denied on SGR Motor on the ground that the credit was availed on the strength of original invoice. This denial is sustainable in the light o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration for inputs, I remand this issue for fresh decision by the jurisdictional Assistant Commissioner/Deputy Commissioner in the light of the Tribunal's decision in the case of Kamkhya Steels (P) Ltd. v. CCE, Meerut, 2000 (121) E.L.T. 247 (T-LB) = 2000 (40) RLT 575 (CEGAT-LB) wherein the Tribunal remanded the case for re-examination of eligibility to Modvat credit sought to be denied on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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