2007 (1) TMI 15

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....tral Excise (Appeals) has disallowed modvat credit of Rs.78,68,382/- on steel, cement and chemicals used in the foundation for machinery and has also disallowed credit in respect of other capital goods on the ground that the invoices, on the strength of which credit was taken, were not in the proper format and in certain cases there were no duty paying documents evidencing payment of duty on the c....

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.... qualify under Section 8(3)(b) of the Central Sales Tax Act, 1956, relying upon Paragraph 20 of the larger bench decision in Jawahar Mills Ltd. - 1999 (108) E.L.T. 47, has been rejected for the reason that the larger bench had categorically held that the expression employed in Rule 57Q (defining capital goods) is even wider than the expression contained in Section 8(3)(b) of the Central Sales Tax ....