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TMI Blog2006 (11) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... nels and picture tubes. The revenue disputed the availment of the credit and issued a show cause notice for the denial of the Modvat credit on such capital goods. Adjudicating authority denied Modvat credit and also imposed penalty. On an appeal the learned Commissioner (Appeals) allowed the appeal after considering the detailed chart that indicated the usage of the capital goods by the respondent in their factory. The revenue is in appeal only against a small portion of credit on the Tor steel, cement and bars and angles. 3.Learned SDR submits that the bulk of credit on other capital goods is not disputed by them but the credit on Tor steel and cement and bars and angles is not available to respondent as these items are used for the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilized for construction of sheds or office building etc. In the absence of any contrary evidence, findings of the learned Commissioner (Appeals) are to be upheld. It is also seen from records that the detailed chart indicating the usage of the disputed inputs was produced before the lower authorities and was accepted. 6.On the perusal of the case law relied upon by the learned SDR it is noticed that in that case the Tribunal has at the time of hearing of stay application held that steel and cement cannot be held as inputs. As against that, the tribunal's later decision in the case of India Cements (supra) is directly on the point. The Tribunal in the said decision has held as under : "We have considered the rival submissions and the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid decision cited supra on the discussion, we are of the considered opinion that the credit would he admissible on Rebar coils, CTD bars, TOR steel, joist and cement. We therefore, allow the appeal filed by the appellant-assessee." 7.It can be noticed that Modvat credit on cement and tor steel used for construction of silos for storing raw material, was allowed. It was submitted by the learned advocate that decision in the India cements case is not challenged by the revenue. If that be so, in the present case before me the tor steel and cement were used by the respondent for the manufacture of 'Furnace', which even by common knowledge is capital goods and inherent requirement of a factory manufacturing glass items. 8.Accordingly, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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