2005 (6) TMI 487

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..... Shri Puneet Bhardwaj, for the Respondent. [Order]. - Heard both sides. The revenue filed this appeal against the Order-in Appeal whereby the benefit of Modvat credit in respect of Lathe Machine/welding  machine/drilling machine is allowed by Commissioner (Appeals). 2. The only contention of the Revenue is that the Tribunal in the case of National Steel Inds. Ltd. v CCE, Ind....

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.... the table which are used in the factory of the manufacture of final product are entitled for the benefit of capital goods. 6. The contention is that Lathe machine is classifiable under Heading 8458 and similarly, the lighting arrestor is classifiable under heading 8535 of Central Excise Tariff and these tariff headings are covered under the table whereby the description of capital goods i....