2001 (11) TMI 784

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er]. -  Appellant made a request to decide the appeal on merits. 2. Heard learned SDR and perused the appeal papers. 3. The appellant filed this appeal against the order in appeal whereby the benefit of Modvat credit was denied on capital goods on the ground that no declaration was filed in respect of the goods in question for availing credit as capital goods nor the Oxygen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r inputs. With regard to declaring the gases as final product it is clarified that the appellants are manufacturer of S.S. Flats and the gases produced are at intermediate stage, therefore, the appellants brought the capital goods, which are used for manufacture of appellants' final products in their composite plant, the Modvat credit availed of on capital goods out not to have been denied. Since ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s place before the Hon'ble Tribunal the decisions in the case of Siel Sugar v. C.C.E., Meerut cited at 1998 (99) E.L.T. 54 (Tribunal)." 5. It is a admitted fact that appellants filed a declaration in respect of the capital goods in question and their final product i.e. S.S. Flats and M.S. Billets. 6. Revenue is denying the benefit of Modvat credit on the capital goods only on the g....