2006 (5) TMI 44

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ribunal requires this appeal to be admitted for deciding the following question as substantial question of law :- "Whether the learned Tribunal is right in law in allowing the Modvat credit on the item MS/SS plates in the maintenance and repair work of the machinery." 2. However, it is brought to our notice that like question about the admissibility of the Modvat credit on the various items ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y cannot function properly. Use of such capital goods is essential for smooth running of plant with greater efficiency. In other words, the goods in question are essential supplement to the plant and machinery for use in manufacturing goods, for its greater efficiency and better results and thus, it is an integral part of the process with which the primary machines are engaged. Looked from these a....