2002 (1) TMI 219

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....st the Order-in-Appeal passed by the Commissioner (Appeals), whereby the benefit of Modvat credit on bars and rods, plain plates, channels and joists, is disallowed on the ground that these items are used as structural material to make foundation for erection of juice extraction machine. The benefit of Modvat credit in respect of welding generator was disallowed on the ground that the documents, a....

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....) held that cement and steel structure used in erecting and fabrication machinery is a building material and is not a capital goods and, therefore, is not entitled for the benefit of Modvat credit as capital goods. The ratio of the above decision is fully applicable to the facts and circumstances of the present. Therefore, the appellants are not entitled for the benefit of Modvat credit in respect....

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....herefore, the appellants are not entitled for the credit in respect of welding generator. 6. In respect of nuts and bolts, the contention of the appellants is they are used with the specified machinery. The appellants, even in reply to the show cause notice, had not mentioned the name of the machine for which these nuts and bolts are used. The Hon'ble Supreme Court in the case of C.C.E. v. Jawaha....