TMI Blog2004 (1) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... REPRESENTED BY : Shri Bipin Garg, Advocate, for the Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order]. The appeal of M/s U.G. Sugar (party) is directed against the order-in-appeal passed by the Commissioner (Appeals) by which Modvat credit under the capital goods Modvat scheme has been disallowed to the appellants in respect of the following items :- (1) HR/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use of these items. Fabrication/construction materials have been held by the Tribunal as not being covered by the definition of capital goods. In this case the dispute pertains to the period from September, 1995 to November, 1995. I notice that, the Commissioner (Appeals) has made a correct observation that unless the use of these items is clearly established to hold them as parts/accessories co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item for credit, is remanded to the Commissioner (Appeals), who shall, pass orders thereon, after following the principles of natural justice. 6. The Revenue s appeal are directed against permitting credit on (i) Lubricating System (ii) Magnetic Pick-up (iii) Pace Man (Steam Packing). 7. As regards lubricating system is concerned, the item falls under Heading No. 8424.90. Credit is denied in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le, hence, the credit should have been permitted. CEGAT judgment 1998 (98) E.L.T. 166 (T-NRB)] relied upon. The item is used for packing steam line. Once this is affixed to a pipeline, it becomes a component part of the pipeline and would therefore be covered under the component category under explanation I(b). Hence I hold that the credit has been rightly allowed on the Pace Man (Steam Packing). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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