2010 (8) TMI 365

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....dit of Rs. 2,49,772/- on two goods. One of the kind was H.R. Coil Plate & Section/Plate, Angle (falling under Sub-Heading No. 7208.31/ 7209.11) and the second category of goods was graphite Packing (falling under Sub-Heading No. 6805.90. The show cause notice, no where stated as to how those two goods are not of the kind of capital goods. The conclusion in the show cause notice was that these two goods do not qualify to the definition of capital goods and without any reason stated in the show cause notice. When such is the fact to initiate the proceeding against the appellant, the appellant explained on various items which were appearing in Annexure to show cause notice. 2. The show cause notice failed to speak anything about the na....

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....he fermenter, Yeast Propagation Vessels, Pre-Fermenter main Hole flange connection and connecting pipe line network of yeast propagation vessels to pre-Fermenter. So many technicalities were raised by the appellant. But none of them were put into test by Technical experts. 4. When the fate of the adjudication order was as above, the appellant went before the learned Appellate Authority, who examined the items in para 6 of the order. He proceeded to find out the meaning of component, spare, and accessories in page 4 of the appellate order. But he has also failed to examine the pleading of the appellant. Unless pleading of the appellant are tested on the touch stone of law, the appellant is said to have been denied justice. When the s....

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.... plant with greater efficiency. In other words, the goods in question are essential supplement to the plant and machinery for use in manufacturing goods, for its greater efficiency and better results and thus, it is an integral part of the process with which the primary machines are engaged. Looked from these aspects, there is no impediment for the goods in question qualifying as capital goods eligible for Modvat credit. 4. Consequently, such goods which are necessary for running of plant and up-keeping of the machinery directly involved in the manufacturing and products were held to be eligible to avail Modvat credit. 7. Ld. Counsel, therefore, prays that the appeal may be allowed, since the decision of the Hon'ble High Court of....