2003 (8) TMI 455

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent. [Order]. - The above appeal arises out of the order of the Commissioner (Appeals) denying capital goods credit of Rs. 39,275/- on (a) DC Drive, and (b) Techno Generator. The ground on which the credit has been denied on the DC drive is that, it is not control panel as claimed by the appellant. The ground for denial of credit on techno generator is that it does not by itself produce, p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oning for the denial of credit namely, that it must have direct nexus with the production of the goods is no longer correct in view of the Supreme Court's decision in the case of Jawahar Mills v. CCE - 2001 (132) E.L.T. 3 (S.C.). 4. In the result, I hold that the entire amount of Rs. 39,275/- is available as credit to the appellant, set aside the impugned order and allow the appeal.
Case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X