2004 (1) TMI 289

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..... e Revenue filed this appeal against the Order-in-Original passed by the Commissioner (Appeals). 2. The brief facts of the case are that the respondents are engaged in the manufacture of tractors and were availing the benefit of Modvat credit in respect of inputs and the capital goods used in the manufacture of final products. The respondents constructed chassis painting plant in their factory and .....

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..... eived from M/s. Haden Josts Engineering India Limited and used in the manufacture of chassis painting plant, therefore, M/s. Haden Engineering India Limited are entitled for the credit. The contention of the respondents is that the parts in question are purchased by the respondents from various manufacturers were directly consigned to the respondents factory and the name of the respondents was als .....

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..... re the capital goods were assembled in the factory through a contractor and the capital goods so manufactured are used in the manufacture of final products for which the capital goods is entitled to the credit on the parts of capital goods. In view of the above decision, the appeal is dismissed. (The operative part of the Order is pronounced in the open court on 20-11-2003.)
Case laws, Decisi .....

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