2006 (3) TMI 471

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..... enue Appeals against Orders-in-Appeal No. 10-12/03-C.E., dated 30-9-2003 by which he has held that the components, spares and accessories which are in the nature of Un-machined Steel Lining Plates and Un-machined Steel Castings used in respect of Coal Mill which in turn were used for the manufacture of cement are eligible for Modvat credit as capital goods. The Commissioner has noted the Apex Cour .....

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..... s of specified capital goods irrespective of their classification. He submits that the capital goods are covered and are eligible for benefit and therefore, these items which have been used as components, spares and accessories would be eligible for the benefit. He points out that the Apex Court has clarified the same proposition in the Jawahar Mills case (supra) and hence, there is no contradicti .....

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