2007 (3) TMI 10

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.... E/128 of 2004-Ex. by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi [for short "the Tribunal"]. 3. Heard the counsel appearing on both sides. 4. The point for consideration before the Tribunal was as to whether the appellant was entitled to Modvat/Cenvat on capital goods, namely, spares of ropeway that are used for conveying crushed limestone from the Crusher (located in/near....

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....pra) had allowed the appeal of the Department, dismissed the appeal filed by the assessee. Being aggrieved, the assessee has filed the present appeal. 8. Learned counsel appearing for the revenue fairly concedes that since this Court in Manikgarh Cement's case (supra) had followed the view taken in Birla Corporation's case (supra), the appeal filed by the assessee deserves to be allowed; and stat....