2004 (10) TMI 153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellants are challenging the denial of Modvat credit of Rs. 51,123/- on Protection Boxes, Rs. 3,975/- on Pressure Switches, Rs. 1,12,105/- on Public Address System and its parts and Rs. 17,385/- on Invoice No. 22, dated 3-1-1995 issued by M/s. Enpro Industrial Automation Pvt. Ltd. and Rs. 258/- on Invoice No. 123 dated 29-12-1994 issued by M/s. Nagman Sensors Pvt. Ltd., Madras, respectively. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....production or manufacture of the goods, therefore, these are not eligible for Modvat credit. Regarding Public Address System and its parts, he says that these are loudspeaker with amplifier, which has nothing to do with the manufacture process and are not eligible for Modvat credit. Regarding the two invoices, he says that since the appellants have neither produced these before the original author....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tem and its parts, any manufacturing processes are controlled or parameters are communicated. Therefore, credit on Public Address Systems and its parts has been correctly denied by the lower authorities. Regarding the two disputed invoices, I find that the appellants have not produced these copies before the lower authorities. Ld. Advocate pleaded that they have traced the lost original copies now....