2017 (2) TMI 316

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....hutosh Nath, AC (AR) for the respondent ORDER Per Ramesh Nair The fact of the case is that the appellant is engaged in the manufacture of Two/Three wheeled motor vehicles and parts thereof and IC engine falling under chapter heading 87 and 84 of the first schedule to the Central Excise Tariff Act, 1985. They availed modvat credit on imported horizontal cold chambers high pressure die cast....

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....ed spares cannot be allowed. The department also taken support that the appellants have claimed the insurance towards the damaged parts as well as damage to the machines. The adjudicating authority confirmed the demand of modvat credit which was upheld by the Commissioner (Appeals). Therefore, the appellant is before me. 2. Shri M.P. Joshi, ld. counsel for the appellant submits that the appella....

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....co Ltd. 2011 (274) ELT 463 and Asia Automotive Ltd. 1999 (113) ELT 841. 3. Shri Ashutosh Nath, ld. Asst. Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides. The fact of the case is not under dispute that initially the appellant have imported capital goods i.e. machine for use in....

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.... goods which is for further manufacture of final products. For allowing the credit it is the primary condition that goods should be used in the factory of the manufacturer in or in relation to the manufacture of final product. It is undisputed that the parts which got damaged in the capital goods, the modvat credit proportionate to said damaged parts shall not be available to the appellant as the ....