2008 (2) TMI 145

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....nd therefore all are taken up for disposal. 2. The appellant filed these appeals against denial of credit on S.S. Plate, H.R.S.S. Plate, Hot Rolled Plate, C.R.S.S. Coil, Cold Rolled Strip, H.R. Sheets/C.R. S.S. Sheets, S.S. Coil, H.R. Coil, Shape and Sections, Asbestos packing, Graphite packing, Iron and Steel product, copper strips & aluminium sheet, RMP Tee Nozzle for Cooling, EN 9L Load Scre....

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....of final product, credit cannot be denied. The Commissioner (Appeals) observed that these items were brought into the factory and fitted into machineries cannot be considered as components, spares or accessories of capital goods. The Commissioner (Appeals) also observed that the impugned goods can at best be termed as raw materials of capital goods and under Modvat credit scheme there is no pro....

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.... with flanges to transfer cane juice from one station to another in processing plant in sugar mill are eligible for credit. Respectfully following the decision of the Tribunal, the credit on these items are allowed. (iii) RMP Tee Nozzle for Cooling purpose, EN9 Load Screw Part of cane unloader, Copper Strip & Aluminium Sheet etc.:- The appellant contended that these were used for boiling hou....