2001 (10) TMI 240

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....ether the items viz. Iron and Steel Bars, 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 a....

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....s out that it is not clear from the impugned 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 ....