2007 (5) TMI 503

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....i Rajmal, DR, for the Respondent. [Order]. - The appellant is a U.P. Government sugar factory engaged in the manufacturer of sugar. The dispute in the present case is about Modvat claim on materials used in the factory. 2. As regards, the claim of about Rs. 28,662/- (Rs. Twenty Eight Thousand Six Hundred Sixty Two) on welding electrodes, it is seem that this claim is not permissible ....

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....The order also mentions that the items are used either as supporting structure or for construction purpose and also for maintenance and repairs of old parts of different plants and machinery. 5. The submission of the learned counsel for the appellant is that the appellant's claims are required to be allowed in terms of the decision of this Tribunal and the Hon'ble Supreme Court. It is also....

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....80) R.L.T. 127 (S.C.) = 2007 (211) E.L.T. 534 (S.C.). It is also being pointed out that the Tribunal has held in the case of Mukand Ltd. v. CCE, Belgaum as reported in 2005 (182) E.L.T. 61 (Tri. - Bang.) and other judgments that supporting structures are also eligible for the benefit of credit. 6. The revenue would point out that the Tribunal has discussed the scope of capital goods credit....