2005 (3) TMI 779

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....nt(s) ORDER PER SHRI K.C. MAMGAIN, MEMBER (T)- Shri Rajesh Chibber, ld. Advocate pleaded that the appellants are receiving the proof machined forged shaft for use in Mill Roller as item of capital goods and took credit under Rule 57Q of the Central Excise Rules. The department has raised objection that before shafts are used as part of Mill Roller, some refining/finishing process was requ....

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....unds taken by the ld. Commissioner (Appeals). Ld. Commissioner (Appeals) has taken ground for denying the credit that the proof machined forged shafts cannot be considered as a part of mill rollers, unless it is subjected to a certain degree of refining/machining, without, which it cannot be used as such and he relied on the CEGAT's decisions, where credit was disallowed on Forged Tail Bar, tr....