2009 (1) TMI 673

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...., Advocates, for the Appellant. Shri S.N. Srivastav, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  Ld. counsel Shri Ravi Raghvan submits that the demand involved in this case is relating to certain items i.e. nuts and bolts, beam assembly, welding alloys involving the corresponding duty amounts as appearing in the synopsis filed by him today. 2.1 So far as ....

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.... steel plant, we do not doubt about few nuts and bolts for use in the capital goods. Therefore, we allow relief to the appellant granting Modvat credit of Rs. 13,55,201/- in respect of nuts and bolts. 3.1 The second dispute is relating to beams and assembly and the amount involved is Rs. 1,36,485/-. Shri Raghwan draws our attention to page 40 of the appeal file and he mentions that beam as....

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.... were available to the authority below. But he simply denied to entertain claim of the appellant. 4.2 Ld. DR submits that in absence of details, the appellant was rightly denied Modvat credit on the above goods. We also found that the submission of the Revenue has force and when respective details were not available to consider the nature of the goods for eligibility and even before us, no....

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.... no contrary evidence to discredit the conclusion of the learned appellate authority below. Accordingly, the appellant loses its claim of Rs. 92,444/- in this appeal. 6. In the result, the appellant gets partial relief towards duty liability against all the four disputes as indicated aforesaid for which the appeal is partly allowed. 7. In view of our decision to allow the appeal in....