2004 (10) TMI 397

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....Shri Randhir Singh, JDR, for the Respondent. [Order]. -  Perused records and heard both sides. The appeal is directed against denial of Modvat credit on certain capital goods and spare parts for capital goods. The submission of the appellant is that their claim remains covered by the decision of this Tribunal as well as the instructions of the Central Board of Excise and Customs. The fi....

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....n the factory. Whatever be the reason for denial of credit in that case, since the issue remains covered in favour of the appellant by the aforesaid decision of the Division Bench, there is no justification for upholding the order. The credit was due to the appellant. 2. In regard to Pen Recorders, Light bulbs switching amplifier, Screw Compressor for air-conditioning machine, parts progra....

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....ts, spares and accessories and no reference has been made about their classification. As such, scope of this entry is not restricted only to the components, spares and accessories falling under Chapter 82, 84, 85 or 90 but covers all components, spares and accessories of the specified goods irrespective of their classification. The same was the position prior to amendment in Rule 57A (i.e. prior t....