2003 (7) TMI 563

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....tive and Prakash D. Shah, Advocate, for the Appellant. Shri Hemant Kothikar, SDR, for the Respondent. [Order]. -  After hearing both sides for sometime on the application for waiver of pre-deposit in E/S/362/03/Mum, in appeal No. E/476/03/Mum, I found that it was possible to decide the appeal itself at this stage; hence after waiving the pre-deposit, I proceed to hear and dispose of ....

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.... The credit of Rs. 1,60,936/- on lubricants and Rs. 84,497/- on water treatment chemical issue arising in appeals E/155 & 156/02/Mum respectively, is also admissible to the appellant for the same reason. 4. As regards denial of credit on items such as Wear Plates, Steel Plates, Abrasion Resistant Steel Plates, Hardo Steel Plates, unprocessed polyester poliotide fabrics, Lining plates,....

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....ders in accordance with the law after hearing the appellants. They are permitted to produce whatever evidence they consider necessary to support their claim that these items are in the nature of capital goods or inputs, entitled to credit. 5. In appeal No. E/156/02/Mum, credit of Rs. 6,462/- has been denied on SGR Motor on the ground that the credit was availed on the strength of original ....

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....is that the appellant did not file the requisite declaration for inputs, I remand this issue for fresh decision by the jurisdictional Assistant Commissioner/Deputy Commissioner in the light of the Tribunal's decision in the case of Kamkhya Steels (P) Ltd. v. CCE, Meerut, 2000 (121) E.L.T. 247 (T-LB) = 2000 (40) RLT 575 (CEGAT-LB) wherein the Tribunal remanded the case for re-examination of eligibi....