2008 (9) TMI 163

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.... [Order]. - This appeal by the assessee seeks to challenge the order of the Tribunal dated 2-6-2005 affirming the order of the Commissioner. 2. The appeal was admitted on 13-1-2006 by framing the following substantial question of law :- "Whether the Tribunal was right in disallowing modvat credit on capital goods namely, iron & steel items under Rule 57Q of Central Excise Rules, 1944 used ....

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....ble manufacturing machinery/equipments. 4. Thus, the question precisely is not about correctness of disallowance of Modvat credit on the capital goods used as part and components of eligible manufacturing machinery/equipments, rather the question is, as to whether the Tribunal was right in disallowing Modvat credit on the goods in question, on the ground of their being used for structural const....

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....laining, as to how the manufacturing process proceeds, and as to how the particular items are used for manufacturing, what part of what particular machine, and thereafter had pleaded that the pressure hood of sintering machine and condenser and furnace roof etc. are made out of MS plates, beams and channels, these are basically being used as a spare to the above machines. Then in the memo of appea....