2005 (12) TMI 11

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....der-in-Appeal dt. 24.12.03 wherein the appellants were denied Modvat credit on capital goods. 2. The issue involved in this case pertains to the denial of Modvat credit on M.S. Channels, Angles, Support Structure, Plates etc. The adjudicating authority has disallowed the credit on the ground that these are not capital goods.as these fall under Chapter 72 and these cannot be called as spares. Th....

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....ts place. It is also not denied that the duty liability is discharged on these items. I find that the lower authorities have failed to appreciate the difference between the construction material and the material used as support of the machinery If the machinery which is manufacturing the final goods is not supported then the machinery would collapse. 4. 1 find that in the case of Simbhaoli Suga....