2005 (8) TMI 553

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.... Shri R.N. Vishwanath, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal filed against the Order-in-Appeal No. 30/2003-C.E., dated 12-5-2003 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The brief facts of the case are as follows : The appellants are the manufactures of Water Well Drilling Rigs, Construction/Mining Eq....

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....eld the order of the Assistant Commissioner. Hence the appellants approached this Tribunal. 2. The appellants contended before the Tribunal that the duty on the impugned accessories was paid and their value was included in the assessable value of the Drilling rods and they are rightly entitled for the Modvat credit on such accessories. The Tribunal remanded the matter in its Final Order No....

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...., the Commissioner (Appeals) has held that the appellants cannot take the benefit of Modvat credit on Drill rods/pipes, Drill bits, etc. purchased from the open market and supplied along with the Drilling rigs. Hence he has upheld the order of the lower authority. The appellants have come before the Tribunal challenging the order of the Commissioner (Appeals). 4. Shri G. Sampath, learned A....

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.... duty has been paid. In these circumstances, they are rightly entitled for Modvat credit on the duty paid on the impugned goods. 6. The learned SDR re-iterated the points in the Order-in-Appeal. 7. We have gone through the records of the case carefully. The appellants purchased the impugned items namely, Drill rods/pipes, Drill bits, etc. from the open market and supplied to the cu....