2010 (3) TMI 633

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er. Shri Akshay Bhan, Advocate, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The Customs, Excise & Gold (Control), Appellate Tribunal, vide its order dated 6-9-2000 has referred the following substantial question of law for adjudication by this Court :- "Machine, machinery, plant, apparatus, tools or appliances used for producing or processing of any goods or for bring....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....puts used in the manufacture of final products as well as on inputs used in or in relation to the manufacture of the final products whether directly or indirectly and whether contained in the final product or not. According to Section 57B, the manufacturer of final products shall be allowed to take credit of the specified duty paid on the inputs used in or in relation to the manufacture of final p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the material used in the manufacture of final products would be eligible modvat credit being an input. 5. In fact, in Escorts Mahle Ltd.'s case (supra), even parts of machinery would be eligible for modvat credit. Similar view was taken by a Division Bench of this Court in case Collector of C.Ex, Chandigarh v. Bhushan Alloys & Steels Ltd. - 2005 (180) E.L.T. 23 (P & H) wherein the question w....