2003 (9) TMI 638

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..... dent. [Order]. -  In this appeal which has been filed by the appellants against the impugned Order-in-Appeal, the issue relates to the availability of Modvat credit to them in respect of computer controlled freezer drier machine with chilling cabinet. The Commissioner (Appeals) through the impugned order has confirmed the Order-in-Original and denied Modvat credit by holding the goods to be .....

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..... ugned order. 4. I have gone through the record. From the record it is quite evident that the machine in question is being used by the appellants who are engaged in the manufacture of Ayurvedic Medicines, in the processing of the herbs and other raw materials used in the manufacture of Ayurvedic Medicines and this use has not been doubted and questioned by the department. That being so, the m .....

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..... appellants. Therefore, the appellants are entitled to avail the Modvat credit as the disputed amount on the goods in question detailed above. The impugned order denying them the Modvat credit passed by the Commissioner (Appeals) cannot be sustained and is set aside. Consequently, the appeal of the appellants is allowed with consequential relief, if any permissible under the law.
Case laws, De .....

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