2001 (10) TMI 240

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....ars, Channels, Angles, Shapes, Sections, M.S. Rod, H.R. Iron Plates, M.S. Joist Structure, Jointing Sheets and Packing Sheets which were used for repairing parts of plant and machinery in the appellants' sugar mills in 1995 would qualify to be capital goods under Rule 57Q for Modvat credit. The adjudicating authority, in its order, recorded a finding that the above goods formed part of the sugar p....

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....order as to whether the aforesaid goods had, by reason of repairs and maintenance, become parts of the plant and machinery and, therefore, this aspect requires to be verified before applying the cited case law. He has, further, reiterated the findings of the adjudicating and lower appellate authorities in support of his prayer for rejecting the present appeal. 3. I have examined the submiss....