2008 (3) TMI 780

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....his reference application was admitted vide order dated 29.5.2003. The Revenue submits the question of law being, as to whether Tribunal is correct in allowing modvat credit on parts/components of D.G. Set to assessee, who is not a manufacturer of the D.G. Set as it was commissioned/erected by another person, who in fact received and used the parts/components of D.G. Set. The other question being....

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....t "to be used in the factory/to be used in the D.G. Set of the plant/components parts of D.G. Set/spare parts of D.G. Set". It was found that the assessee had not brought the factual position to the notice of the department at any stage, that parts/components so received by them actually belonged to M/s.Wartsil Diesel India Ltd. (WDIL), and that, said parts only had been used by M/s.WDIL for erect....

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....and duty in respect thereof was paid by them. Then it was held, that the issue as to whether they could claim modvat credit in respect of the components, already stands covered in their favour, by decision of the Tribunal in the case of Gujarat Ambuja Cement Vs. CCE reported in2000 (93) ECR-226, in which case also, the order was placed for D.G. Set by the assessee on the same M/s.WDIL, and compone....