TMI Blog2018 (8) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... dit in relation thereto cannot be held erroneous or perverse - petition dismissed. - WRIT PETITION NO. 4925/2004 - - - Dated:- 21-6-2018 - B.P. DHARMADHIKARI AND Z.A.HAQ, JJ. None for the petitioner Shri S.N. Bhattad, Advocate for the respondents ORAL JUDGMENT: (PER B.P. DHARMADHIKARI, J.) 1] Nobody for petitioner. We have heard Shri S.N. Bhattad, learned advocate for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra no. 2 (d), use of tools / equipments is also considered with a finding that these items are used in work shops and/or for maintenance of plants and machineries. In other words, finding is they are not part of manufacturing process. 4] This order is questioned in present petition. However in petition, petitioner does not dispute the finding of fact about nature of use mentioned supra. 5] A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r manufacturing units and therefore not capital good in relation to which MODVAT credit could have been availed. 6] Division Bench of Allahbad High Court in 2015 (324) E.L.T. 94 (All.) (Upper Ganges Sugar Industries Ltd. vs. Commissioner of Customs Central Excise) has considered this judgment of Hon'ble Supreme Court and found that welding electrodes used for welding of machines and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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