2007 (3) TMI 642

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....ondent. [Order]. -  This appeal is directed against Order-in-Appeal dated 4-4-2005 which disallowed the Modvat credit to the appellant on the following items :- 1.      TOR Steel, 2.      Steel tubes, 3.      S.S. Welding pipe, 4.      Aqua control make lever operated bold valve 5. ....

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.... can be safely concluded that steel tube, S.S. Welding pipe, piston valve of cast steel, etc. were required for the manufacture of final product. Hence, the impugned order to the extent of denial of Modvat credit on items No. 2 to 6 is liable to be set aside and I do so since the Hon'ble Supreme Court in the case of Jawahar Mills Ltd. [2001 (132) E.L.T. 3 (S.C.)] has allowed the Modvat credit on t....