TMI Blog2003 (12) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... of items and also to penalise them. The Original Authority allowed them credit on a number of items but disallowed credit amounting to Rs. 5,10,041.92 and imposed a penalty of Rs. 1 lakh. On appeal, the Commissioner (Appeals) allowed credit on some of the items and disallowed the credit on the following items against which the present appeal has been filed to the Tribunal :- (1) Oxygen G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 405 (T) = 2003 (55) RLT 299 allowing credit in respect of Welding Electrodes, Oxygen Gas and Dissolved Gas used for repairing and remaking of plant and machinery treating the same as used in or in relation to manufacture of final products. I find that subsequently the Larger Bench of the Tribunal on reference on the issue has decided otherwise in the case of Jaypee Rewa Plant v. C.C.E., Rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... painting Naphtha Pipe Line carrying Naphtha and have held that such use cannot be treated as use in the manufacture of final product. The said decision by the lower authorities also appears to be justified in the light of the aforecited decision of the Larger Bench in the case of Jaypee Rewa (supra). 4. HDPE/PP Tank, OTR Tyres, Tubeless Tyres and Lift Cylinder Assembly, etc., have been denied i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ruling of the Apex Court. Capital goods and components of capital goods which are not eligible directly for claim of Modvat credit under Rule 57Q cannot be considered as inputs and allowed input duty credit under Rule 57A as it would also defeat the very purpose of excluding certain capital goods and components from the coverage under Rule 57Q. 5. In view of my finding as above, I find no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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