2005 (4) TMI 417

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.... Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The impugned order has taken up for consideration the issue pertaining to availability of Modvat credit in respect of 32 items. The Commissioner has denied Modvat credit only with regard to - (a) Moulds used for production of jars and caps; (b) Water Filtering and Pumping System used for purifying Bo....

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.... E.L.T. 1173 (Tri. - Del.), upheld the grant of Modvat credit with regard to the item Ion Exchanger used in de-mineralisation Plant for de-mineralisation of boiled feed water. In the light of this judgment, the Modvat credit on the items noted above which are used as parts of Water Treatment Plant and equipments used for purifying the bore water is required to be allowed and we allow the same. ....