2003 (10) TMI 589

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.... Kamra and G.K. Mahajan, Advocates, for the Respondent. [Order]. -  The issue involved in this Appeal filed by the Revenue is whether the Modvat credit of duty paid on M S Rails and hammer is available to M/s. Ambuja Cement Eastern Ltd. 2. I heard Shri S.C. Pushkarna, learned Departmental Representative for the Revenue, and Shri G.K. Mahajan, learned Advocate along with Shri S.C....

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....nt of the Supreme Court in Mehra Brothers v. Joint. Commercial Officer, [1991 (51) E.L.T. 173 (S.C.)], "the correct test to determine whether an article is an accessory or not is whether the article or articles in question would be adjunct or accompaniment or an addition for the convenient use of another part of the main article or adds to the beauty, elegance or comfort for the use of main articl....