TMI Blog2022 (9) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... hich Modvat credit is allowed is part and parcel of the factory of the respondent which is ultimately used in the manufacture of end product cement. Therefore, Sl. No.5 of the Table appended to Rule 57Q shall be attracted and therefore the assessee shall be entitled to the Modvat credit on such DGPP sets being parts/components of the cement plant/final manufacture product. Appeal dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... va, Adv., Mr. Ajay Bhargava, Adv., Ms. Trishala Trivedi, Adv., Mr. Shantanu Chaturvedi, Adv., Ms. Prerna Singh, Adv., For M/s. Khaitan Co., AOR, Mrs. Amita Gupta, AOR, Mr. Rahul Gupta, AOR ORDER Leave granted in Special Leave Petition (C) Nos. 28817/2011 and 28811/2011. We have heard Mr. N. Venkataraman, learned ASG, appearing on behalf of the Revenue and Mr. V. Sridharan, learned S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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