2002 (9) TMI 485

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.... Appellant. Shri H.C. Verma, DR, for the Respondent. [Order]. -  These appeals have been filed against the orders dated 21-8-2001 and 6-8-2001 passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur. The common issue involved in all the three appeals is the availability of Modvat credit on lead sheet. All these appeals have been heard together and are being disposed ....

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....erials of the goods mentioned at Sl. No. 5 of the table, the same relate to components, spares and accessories of the goods specified against Sl. Nos. 1 to 4 above. The lead sheets cannot be said to be components, spares or accessories to the goods specified at Sl. Nos. 1 to 4. These items are not covered under Sl. No. 5 also. Even otherwise, the MS tanks and RCC tanks and the lead sheets are not ....