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TMI Blog2005 (6) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed against the common order-in-appeal. Appeal No. E/3231/03-NB(S) has been filed by the assessee vide which he has challenged the correctness of the part of the impugned order disallowing the Modvat credit on the M.S. Plates, while in the second appeal No. E/3180/03-NB(S), the Revenue has disputed the correctness of the impugned order allowing the credit to the assessee on Asbestos-Yarn- P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Tribunal and also Global Sugar Ltd. v. CCE, Kanpur, 2000 (119) E.L.T. 611, wherein also on these goods, the credit has been held to be admissible. The Tribunal's judgment in the case of Global Sugar Ltd. v. CCE, Kanpur, supra, even stands upheld by the Apex Court while dismissing the appeal of the Revenue against that order [2001 (132) E.L.T. 3 (S.C.)]. Therefore, the impugned order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory. Moreover, on the boiling structure, the credit was allowed to the assessee by the adjudicating authority and that order was not even questioned by the Revenue in appeal before the Commissioner (Appeals) and the same has become final. When on that structure, the credit had been allowed and accepted by the Revenue, the Revenue has no legal ground to dispute the allowance of the credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch has no application, is wholly misconceived. There has been no material or substantial change in the definition of the 'capital goods' before or after the amendment in respect of the components, parts, spares and machinery. Therefore, the impugned order allowing the Modvat credit to the assessee on the above said items, is upheld. 5. In view of the discussion made above, the appeal of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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