2004 (12) TMI 125

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....wer appellate authority, of Modvat credit of the duty paid on repair charges in relation to a boiler. The assessee, who was engaged in the manufacture of Denatured Spirit, sent an old boiler (capital goods) out of their factory to be repaired by a job worker and the latter repaired it and sent it back to the assessee on payment of duty on the job work charges. The assessee took Modvat credit of th....

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....t under Rule 57Q of Central Excise Rules, 1944. Accordingly, the assessee is not entitled for taking Modvat credit of duty paid on repair charges." 3. On the other hand, learned Counsel for the respondents has been able to justify the order of the Commissioner (Appeals) on the strength of a decision of this Bench vide Final Order No. 858/2004, dated 8-10-2004 in Appeal No. E/908/2004 (Lakshmi M....