2006 (10) TMI 40

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....ainst the order in appeal dated 9th December, 2003 that upheld the order in original denying the Modvat credit to the appellants and imposing penalty. 2.The relevant facts that arise for consideration is that the appellant is a manufacturer of picture tubes. For the purpose of manufacturing picture tubes, they were required to install a furnace wherein inputs were to be melted. For manufacturin....

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..... The adjudicating authority confirmed the demand and also imposed penalty. On appeal, Commissioner (Appeals) also concurred with the findings of the adjudicating authority. Hence this appeal. 4.Considered the submissions made at length by both the sides. I find from the record that the appellant had filed a classification declaration under Rule 173-B as regards the fabrication/manufacturing of....

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....bsp;  Components, spares and accessories of the goods specified at (i) above; (3)     Moulds and dies; (4)     Refractories and refractory materials; (5)     Tubes and pipes and fitting thereof, used in the factory, and (6)     Pollution control equipment (7)     Storage tank use....

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....Inputs include goods used in the manufacture of capital goods which are further used in the factory of the manufacture." 5.It may be noticed that explanation 2 to the definition of input indicated that the inputs which are used in the manufacture of capital goods would get covered under inputs, despite the fact that they may be mentioned as capital goods in the definition of Capital goods. It i....