1998 (10) TMI 181

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....am, JDR for the Respondent. [Order]. - Vide show cause notice dated 23-5-1996, the Modvat credit on capital goods amounting to Rs. 3,04,639/- was sought to be denied. In his order dated 31-12-1996, the Assistant Commissioner allowed credit to the extent of Rs. 74,114/-, but disallowed credit amounting to Rs. 3,31,019/-. Although in the appeal memo, this amount is shown as contested, Shri S.V....

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....it utilisation of capital goods in premises other than those of the manufacturer taking credit. 4.  As regards the contested amount of Rs. 3,22,000/-, I find that the show cause notice describes these goods as "electrical items". Ld. Advocate refers to the manufacturers' invoice which described the goods as part of C.N.C. machining centre classifiable under Heading 8457. I find that the As....

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..... The Commissioner (Appeals) merely held that the appellants have failed to explain the use of the machining centres in the manufacture of final products. Ld. Advocate, on the other hand submits that the uses were shown by a reference to the catalogue of the CNC machining. It would appear that given the products such are as manufactured by the assessee, the machine would be capable of falling unde....