2007 (2) TMI 536

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....the Respondent. [Order]. - Heard both sides. The appellants filed this appeal against the common impugned order. In the impugned order, benefit of Modvat credit in respect of parts of Electronic equipment, parts of Pollution control equipment and parts of Crusher calibrate gas and welding electrodes was denied. 2. I find that the issue of Weiduig electrodes is settled by the two Larger Be....

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....llution control equipment. The definition of capital goods further provides that parts of the specified machines and plant are covered under the definition of capital goods. As Pollution Control equipment is covered under the definition of capital goods, therefore, parts of equipment are also entitled for credit as capital goods. In respect of parts of material handling equipment, as the material ....