TMI Blog2006 (10) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... SM - Final Order No. 1560/2006-SM(BR)(PB), - Dated:- 12-10-2006 - [Order]. - This appeal is filed against the order in appeal dated 9th December, 2003 that upheld the order in original denying the Modvat credit to the appellants and imposing penalty. 2.The relevant facts that arise for consideration is that the appellant is a manufacturer of picture tubes. For the purpose of manufacturing pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnace within the factory premises and hence they have correctly availed the Modvat credit as inputs. The adjudicating authority confirmed the demand and also imposed penalty. On appeal, Commissioner (Appeals) also concurred with the findings of the adjudicating authority. Hence this appeal. 4.Considered the submissions made at length by both the sides. I find from the record that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Central Excise Tariff Act, 1985; (2) Components, spares and accessories of the goods specified at (i) above; (3) Moulds and dies; (4) Refractories and refractory materials; (5) Tubes and pipes and fitting thereof, used in the factory, and (6) Pollution control equipment (7) Storage tank used in the factory of the manufacturer of the final products; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be noticed that explanation 2 to the definition of input indicated that the inputs which are used in the manufacture of capital goods would get covered under inputs, despite the fact that they may be mentioned as capital goods in the definition of Capital goods. It is common knowledge that for the manufacturing capital goods, in any factory, many inputs will be required. These inputs by themselve ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
