TMI Blog2007 (2) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 20-2-2007 - [Order per] - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby benefit of Modvat credit was denied in respect of various types of steel plates on the ground that the steel plates are not specified goods and these are used for repair purposes. 3. The contention of the appellant is that as per the definition of capital goods, the speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accessories of various machines specified, therefore, the credit rightly denied on the ground that these are used only for repair. 4. The Revenue relied upon the findings of the lower authority to the effect that these are used for repair purposes, therefore, are not entitled for capital goods as they do not come under the definition of specified machines or spares and components. 5. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of FANS. It has also been used for repair of juice tank. (d) 16 mm plate has been used for repairs of side plate of fibrizer. It has also been used for repair of suspended arch of our boiler. (e) 3.15 mm M.S. Plate has also been used for repair of hopper. Hopper is a kind of conveyor for drying and bagging of sugar 3.15 mm M.S. Plate has also been used for repair of ducting of boiler and cane ..... X X X X Extracts X X X X X X X X Extracts X X X X
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