TMI Blog2006 (8) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... - A.N. E/342,344,346,348,353,354,356 & 357/98 - Final Order Nos. A/1663-1670/2006-WZB/C-II/(EB) - Dated:- 21-8-2006 - [Order per: S.S. Sekhon, Member (T)]. - These appeals are being disposed of after hearing the ld. D.R. for Revenue and the Respondent being absent. 2. The issue involved is Modvat credit eligibility on Saggers and Setters used in the manufacture of tiles. These items are u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Bench decision, we find no merits in the appeal filed by Revenue on the ground that Saggers Setters do not go directly into final product i.e. ceramic glazed tiles and they were only used to separate the glazed tiles at the time of baking and would therefore be in the nature of appliances and hence not eligible to Modvat credit The issue of an input not being or directly going into the final p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anks have been held to be eligible Capital Goods by a catena of decisions of this Tribunal. We therefore find no reason to deny the credit as pleaded by the Revenue in these cases on fuel storage tanks eligibility. 5. In view of the above, we would uphold the ld. Commissioner (Appeals) orders and reject these appeals. 6. Ordered accordingly. (Pronounced in Court.) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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