2008 (6) TMI 471

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate, for the Appellant. Shri K.P. Singh, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants have received parts of boiler against their Purchase Order. The boilers have been manufactured out of such components within their factory premises as part of the power plant to produce steam which is used for production of electricity a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oiler, are not dutiable as such. However, we find that in the case of Commr. of Central Excise, Raipur v. Jindal Steel and Power Ltd. - 2003 (158) E.L.T. 178 (Tri.-Del.), the Tribunal dealt with an exactly similar case and had allowed the Modvat credit on capital goods used in installation of power plant which was ultimately used for production of sponge iron. Hence, the objection raised by the ld....