2004 (7) TMI 253

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....re required to pre-deposit duty amount of Rs. 14,530/-. Since the issue to be decided falls in a short compass, I take up the appeal itself for decision by granting waiver of pre-deposit of the amount involved. 2. This appeal is filed by M/s. Perambalur Sugar Mills Ltd., the appellants herein challenging the Order-in-Appeal No. 482/2003(SCN) TRY-II 10-10-2003 passed by the Commissioner of Centr....

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....iginal No. 105/2001, dated 27-11-2001. On review of the order by the Commissioner of Central Excise, Trichy, he has directed the Assistant Commissioner to file appeal before the Commissioner (Appeals), on the ground that MS plates used as spares do not fall under any of the eligible chapter headings, for the purpose of allowing the benefit of Modvat credit. The Commissioner (Appeals) by the impugn....

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.... whether the credit was taken in RG 23C meant for capital goods or in RG 23A meant for inputs, benefit of credit cannot be denied. He, therefore, prayed for allowing the appeal. 5. Shri A. Jayachandran, learned JDR appearing for the Revenue on the other hand submitted that the Commissioner (Appeals) has rejected the benefit rightly by following the decision of the Tribunal in the case of Vivek ....

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....sugar. In the case of Vivek Alloys Ltd. v. CCE (supra) relied upon by the Revenue, plain sheets were used for maintenance work in workshop and not for maintenance of any capital goods. Therefore, the decision cited by the Revenue is distinguishable from the facts of the present case. Further the Tribunal in the case of Simbhaoli Sugar Mills Ltd. v. CCE reported in 2001 (135) E.L.T. 1239 has held t....