TMI Blog2008 (7) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... e capital goods - Tribunal has rightly come to the conclusion that aforesaid items used for installation of batch vessel form an essential part of the plant and machinery, therefore, credit is not deniable – no substantial question of law is involved - 65 of 2008 - - - Dated:- 1-7-2008 - CORAM : HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE RAKESH KUMAR GARG SATISH KUMAR MI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revenue based upon the decision of the Tribunal in case of CCE, Indore vs. Narmada Sugar, 2003(155) ELT 362, that these items were being used for construction of base to install the batch vessel, therefore, the benefit of modvat credit is not available, was not accepted while observing that the facts of the said decision were different as in that case the benefit was denied for the construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us that the use of channel, angles, joints, squares, equal angles of iron and steel was essential and necessary for the installation and functioning of batch vessel. The goods once brought in factory for use in the principal plant and machinery, which are directly used in manufacture of excisable articles, are the capital goods. Thus, no ground is made out for interference in this appeal. Dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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