2001 (10) TMI 236

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order denied the benefit ot Modvat credit in respect of Lathe Machine as capital goods. The contention of the appelant is that Lathe machine is used as accessory to the Cold Rolling Mill as the Rollers of the Cold Rolling Mill requires frequent repairs and this Lathe machine is used to smoothen the surface of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., it cannot be said to be an accessory or part of the Rolling Mill. The appellant also relied upon the Hon'ble Supreme Court decision in the case of Commissioner of Central Excise, Coimbatore v. Jawahar Mills Ltd., reported in 2001 (132) E.L.T. 3 (S.C.) to submit that if the capital goods are used indirectly in the manufacturing of final product, they are entitled for the benefit of credit. In the....