2005 (9) TMI 553

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....he Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal filed by the Department is against grant of capital goods credit to the respondents by the lower appellate authority in respect of the following items : 1. Water tank 2. Air handling unit 3. Bottle washing machine 4. Machine for sterile air filter paper 5. Bearing 6. Rubber belt 7" dia 7. Electronic equipment....

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....ontention of the appellant is that, as the said items were spares of 'bottle washing machine', capital goods credit would not be available to them inasmuch as bottle washing machine was not directly connected with the manufacture of final product. 2. After hearing both sides, we find that in terms of the decision of the Tribunal's Larger Bench in the case of Jawahar Mills v. C.C.E., Coimbato....

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....duct. 4. After considering the submissions, we find that the denial of Modvat credit, if otherwise admissible, is not to be denied to the assessee on the sole ground of declaration having been filed belatedly as held by the Tribunal's Larger Bench in the case of Kamakhya Steels (P) Ltd. v. C.C.E. - 2000 (121) E.L.T. 247. In view of the decision in Jawahar Mills (supra), denial of credit on i....