2003 (3) TMI 640

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..... sp;The dispute in the instant appeal from the appellants relates to denial of Modvat credit under the category of capital goods. The goods in question are :- (1)     Textile packing, Immarco Branded Glend packing, Textile Articles, Non Woven Filter Fabrics & PTFE Graphite packing. (2)     Fluroscent Street Light. (3)     B.O. P. P. sel .....

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..... t of the items being not covered, the credit is not admissible. 4. However, so far as the packing materials listed at serial No. 1 in para 1 above are concerned, it was pleaded by the appellants that, these are being used in various joints of the machines to prevent leakage. These are in the nature of components. Hence these are covered under the amended rule also vide entry at Serial No. 2 .....

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