2005 (7) TMI 470

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vi, SDR, for the Respondent. [Order]. - The appellants are manufacturers of copper anode. In the- course of manufacture of this product, sulphuric acid, phosphoric acid, granulated slag and phosphogypsum arise as by-products. During the period 4/98 to 3/99, the appellants imported spare parts for 'KKK' Compressor (heading 84.14 of the First Schedule to the Customs Tariff Act/Schedule to the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rty preferred appeal to the Commissioner (Appeals). The appellants did not succeed. Hence the present appeal. 3.Learned Counsel for the appellants reiterates the grounds of this appeal, particularly ground Nos. 3, 5 & 7 which read as under : '3. The appellants submit that as there was similar item as "spare parts for Gas Compressor" against serial No. 57 against appeal No. 150/2001 for which....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....may be allowed.' (emphasis supplied) 4.Learned SDR submits that the above grounds are irrelevant inasmuch as Modvat credit on capital goods during the period of dispute did not depend on such considerations, but only on tariff classification of the goods. 5.It appears from the grounds of appeal that the capital goods in question were used in blower which was part of Smelter Plant and that th....