2010 (7) TMI 962

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.... Shri R.S. Srova, JDR, for the Respondent. ORDER Appellant is engaged in the manufacture of paper and they had taken credit on various capital goods. Out of such credit a proposal was made to deny credit amounting to Rs. 1,36,975/- on the ground that capital goods were not used for producing/processing of any goods or for bringing about any change in any substance for the manufacture of fin....

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....under protest. Since the appellant has paid the full amount of Cenvat credit confirmed, stay petition becomes infructuous and appellant is entitled to be heard. Accordingly the appeal itself is taken up for decision. 4. In view of the passage of time and because of non-availability of all the relevant papers, even the learned advocate on behalf of the appellants could not explain how the a....

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....xplanation to Rule 57Q which explains capital goods, accessories of the machinery etc. are eligible for Modvat credit. In the main machinery is held to be eligible for credit, accessories cannot be denied the benefit of the same. Further he also submitted that without pressure gage, the manufacture of pulp will be affected and without proper burning of coal, there would be wastage and generation o....