2011 (11) TMI 621

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....askar, SDR, for the Respondent. ORDER The issue involved in all the three stay petitions is identical. As such, all the stay petitions are being disposed of by a single order. The total duty involved in all the three stay petitions is ₹ 51,682/-. 2. The short issue involved is as to whether the old and used SS plates procured by the appellants and used in the lining of furnace are mo....

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....he case of Oudh Sugar Mills v. CCE, Lucknow - 2008 (226) E.L.T. 113 (Tri.-Del.) wherein an identical objection raised by the Revenue was not accepted and by placing reliance on the earlier decision of the Tribunal it was held that the plates used as components-section, spare or accessories machinery which are otherwise eligible to modvat credit, are required to be held as eligible capital goods fo....