2004 (4) TMI 425

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.... Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing both sides and considering the issue in this case is eligibility of Modvat credit on capital goods, namely 'Autoconer machine with spindles and its components', being spares for capital goods, and lower authority has come to a finding, after hearing the appellants, and considering the ....

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....s effecting the manufacture under this deemed manufacture clause. (b)           The alternate submission that system is admittedly put to use for 'packing yarn'. Since packaging is incidental to manufacturing the excisable commodity and the process is integral for marketing of the goods, therefore relying upon the decision of the Supreme Court i....