TMI Blog2008 (11) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... ukla, Advocates, for the Appellant. Shri S. Gautam, Authorized Representative, for the Respondent. [Order]. I have heard both sides on the appeal against the order of the Commissioner (Appeals) disallowing the Cenvat credit on the following items:- (i) HDPE Pipes (ii) Ventral Diesel Hydro Loco (iii) Battery Lead Acid (iv) Ingot white metal. 2. HDPE Pipes are used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Vikram Cement v. CCE, Indore reported in 2006 (194) E.L.T. 3 (S.C.), to be admissible credit of Rs. 5,280/- is admissible in respect of HDPE pipes. 3. As regards Ventral Diesel Hydro Loco, it is submitted that this item is a rail locomotive falling under Chapter 8602 and used for hauling ore in the underground mine which heading is not covered under the definition of capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited reported in 2007 (214) E.L.T. 510 (Raj.) holding that MS/SS plates used in workshop meant for repair and maintenance of machinery, which are used for manufacture of final product, is eligible capital goods since such goods are necessary for running of plant and up-keep of the machinery which is directly involved in the manufacture of final products, I hold that Modvat credit is admissible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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