2006 (1) TMI 19

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.... benefit of Modvat credit in respect of following items is disallowed:- 1. High temperature colour close circuit TV 2. Mechanical interlock 3. Assembled Expansion, Joint 2. The contention of the appellant is that High temperature colour close circuit TV is used with kiln as an accessory. This close circuit TV is used for monitoring burning condition in kiln which produces clinker and clinker c....

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.... capital goods. 4. In respect 'of assembled expansion joints, the contention is that these are used as parts of ducts in various places in the plant. The contention is that the ducts are used for carrying steam to various parts of the plant. Therefore, being part of the ducts, these are entitled for the benefit of capital goods. 5. The contention of the revenue is that High temperature colour cl....