2002 (6) TMI 108

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.... and Wvg. Mills Ltd., the issue involved is whether the capital goods credit is available to them in respect of steel channels and sheets, used in fabrication of chimney for DG sets. 2. Shri A. Bhattacharya, learned Advocate submitted that the Appellants have used the impugned sheets and channels in fabrication of two chimneys for their DG sets; that these chimneys are attached to the DG set pl....

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....n the Modvat credit on capital goods namely plates, bars and rods of steel used for repair of damaged parts of machinery storage tank boiling etc. was allowed. 3. Countering the arguments, Shri S. C. Pushkarna, learned Departmental Representative, reiterated the finding of both the lower authorities and emphasized that Chapter 72 of the Schedule to the Central Excise Tariff Act is not specified....