2007 (12) TMI 498

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..... thorized Representative (SDR) for the Respondent. Per. P.K. Das :- The appellant filed this appeal against denial of credit on Shape and Section and M.S. Angle & Joist of Iron and Steel. Both the authorities below observed that the appellants had not disclosed the exact use or place where these products were used. It has further been observed that the appellants only made statement that these it .....

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..... o show cause notice has no effect. 4. After hearing both the sides and on perusal of the record, it is seen that the Hon'ble Rajasthan High Court in the case of Union of India vs. Hindustan Zinc Ltd. reported in 2007 (214) E.L.T. 510 (Raj.) held that MS/SS plates used in workshop meant for repair and maintenance of machinery, which were used for manufacture of final product, eligible to avail mod .....

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..... issioner (Appeals) are not sustainable. The Tribunal in the case of Commissioner of Central Excise, Indore vs. Hotline Glass Ltd. reported in 2007 (210) E.L.T. 69 (Tri. - Del.) held that inputs used in the manufacture of capital goods which in turn used in final product are eligible for credit. In this case, these items were used as component and fitted in the machineries, which was not disputed b .....

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