TMI Blog2006 (2) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... rd both sides and perused the record. Both Revenue and assessee are in appeal. 2. Revenue s appeal No. E/1707/04 is directed against claim of Modvat credit on refractory used by the assessee. It is being pointed out that in terms of Rule 57Q as it stood during the relevant period (prior to 23-7-96) only refractory falling within Chapter 69 was specified item for the purpose of Modvat credit. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the Division Bench held that spares covered by Clause (a) to Explanation (1) to Rule 57Q covered the item and credit was made available. In Associated Cement Company Ltd. case, the dispute was about fire crete and whythreat and the Tribunal held that these refractory materials were eligible. Thus, the issue remains covered in favour of the assessee by the decisions of the Tribunal. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent unit as customer. Inadvertent mentioning of one more unit s name, that too the appellant itself, is no ground for denying credit. The appellant has relied on the decision of the Tribunal in the case of C.C.E., Jaipur v. Snow Cem India Ltd. - 1997 (96) E.L.T. 627 in support of the contention that in the case of a multi factory company, the entry of wrong units particulars in the invoices shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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