2007 (1) TMI 96

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....ecision in this appeal by the revenue:- "Whether the asbestos gasket sheets used by the assessee-respondent for connecting various equipments through which the process of gas and steam passes, is eligible for modvat credit to be availed by the assessed as an input as defined under Rule 2(f) of the Cenvat Credit Rules, 2001 or a capital goods in terms of Rule 2(b) of the said Rules?" 3. The A....

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....vat credit in terms of Clause (ii) of Rule 2 of Cenvat Credit Rules, 2001. 5. The adjudicating authority after show cause notice issued to the respondent manufacturer had disallowed the cenvat credit which order was affirmed by the Commissioner (Appeals) vide Annex.2 dated 13.5.2005. 6. However, the Tribunal vide its order dated 16.9.2003 has allowed the claim of the assessee to avail cenvat....

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....f clause (a) such machines which are primarily involved in manufacturing are included in the capital goods but if we come to clause (b) which includes components, spare parts and accessories to such machines appliance its tools etc. which are enumerated in clause (a) and which are used for the purpose of manufacturing mentioned in clause (b) that accessories of machine must be of such machines whi....