2005 (5) TMI 520

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....rder]. - In this appeal which has been preferred by the appellants against the impugned Order-in-Appeal, the issue relates to the denial of Modvat credit on the shelling and grooving charges incurred by the appellants. I have heard both the sides and gone through the records. From the record it is evident that the Modvat credit has not been claimed by the appellants on shaft, a capital goods use....

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....case of the appellants also stands covered by the ratio of law laid down in an identical case in Simbhaoli Sugar Mills Ltd. v. C.C.E., Meerut, 2001 (138) E.L.T. 1063 (T) wherein the expenses incurred on the repair of the capital goods were held to be not admissible for claiming the Modvat credit. The ratio of the law laid down in Doiwala Sugar Co. Ltd. v. C.C.E., Meerut, 2003 (162) E.L.T. 990 (T),....