TMI Blog2009 (12) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... he earlier round of litigation. In the earlier round of litigation this Tribunal has remanded back the matter to the Commissioner with regard to the denial of credit on EPBAX system. The Commissioner (Appeals) denied the same on the ground that the same is not used in process of manufacturing relying on the judgment of the Tribunal in the case of M/s. Usha Ispat Ltd. - 2000 (125) E.L.T. 1184 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that EPBAX system on which the Modvat credit has been taken is installed and used in the factory premises and is directly or indirectly is connected with the manufacturer of the final product. I hold that the EPBAX system is installed in the factory and being used in the factory itself for communication from one department to another department which is indirectly used in the manufacture of the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
