2006 (5) TMI 510

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....ner : G. Shivadass, advocate, a/w G. Venkatesh, Consultant For the Respondent : Ganesh Havanur, Authorised Representative (SDR) ORDER PER DR.S.L. PEERAN : Both these appeals arise from a common OIO NO.20/2004-05 dated 05.01.2005 by which the modvat credit on Ship Unloader has been denied. The item is Capital Goods. The same had been installed in wharf area. Through this item, the input....

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....he following 8 judgements:-  (i) Impression Prints vs.CCE, Delhi-I andndash; 2005 (187) ELT 170(SC)  (ii) CCE, Nagpur vs. Manikgarh Cement Ltd. andndash; 2005(126) ECR 257(SC)  (iii) Vikram Cement vs.CCE, Indore andndash; 2005(187) ELT 145(SC)  (iv) Indian Farmers Fertiliser Coop.Ltd.vs.CCE, Ahmedabad andndash; 1996(86) EL 177(SC) &n....