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TMI Blog2005 (6) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... . - The above appeals arise out of a common Order-in-Appeal disposing of five Orders-in-Original. Details of the above appeals are annexed to this order. 2. The issue in dispute relates to eligibility of Modvat credit of duty paid on inputs and capital goods used within the factory of the appellants in the manufacture of Soda Ash falling under Chapter 28 of the First Schedule to the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice proposed denial of credit only on the ground that goods covered under the relevant invoices were not consigned to the appellants factory of Sutrapada and the appellants had produced copies of invoices showing consignment of goods to Sutrapada factory. They have also produced evidence that the goods manufactured in their factory were covered under letter dt. 15-2-1999. We have also gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not a valid ground for denying the credit in the light of Rule 57G(11) which provides that credit shall not be denied on the ground that the invoices did not contain the pre-printed serial numbers, provided the invoices contained the details of payment of duty, description of goods, assessable value, name and address of the factory. These details are available, and the factual position has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Raipur Alloy Steel Ltd.). We therefore set aside the denial of credit on this items. 7. Lastly, we hold that credit is admissible to parts of Conveyor Roller Chain as Converyor rollers themselves, which are in the nature of material handling equipment have been held to be eligible to credit in the case of CCE v. Jindal Strips Ltd., 2000 (126) E.L.T. 631 and hence parts of such capital goods are a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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