2006 (3) TMI 409

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....ant. None, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  This is a Revenue Appeal arising from Order-in-Appeal No. 127/04 C.E., dated 21-6-2004 passed by the Commissioner (A), Guntur by which he has allowed Modvat credit in respect of spares/components/accessories irrespective of their classification in terms of the Board's Circular No. 276/110/96-TRU, dated 2-....

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....goods. There is a separate entry for components/spares and accessories and no reference has been made about their classification. Therefore, the scope of this entry is not restricted only, to the components/spares/accessories falling under Chapters 82, 84, 85 or 90, but covers all components, spares and accessories of the specified goods irrespective of their classification. The instant issue is r....