2004 (12) TMI 237

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....wer appellate authority, of Modvat credit to the respondents to the extent of Rs. 1,79,076/-. Out of this credit, an amount of Rs. 1,31,165/- is the credit allowed on original copies of invoices and the balance is the credit allowed in respect of a gear box which was used in a conveyor system used for removal of 'bagasse' from the place of its formation to that of its storage within the sugar fact....

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....ss and therefore the gearbox should appropriately be considered to have been used for the manufacture of the final product. 4. After considering the submissions, I find that the appellant has a strong case in relation to the credit of Rs. 1,31,165/- while the respondents appear to have a good case in relation to the credit of Rs. 47,911/-. It is settled law that, for availing Modvat credit on t....