2004 (1) TMI 289

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....ber (J)]. - Heard both the sides. The Revenue filed this appeal against the Order-in-Original passed by the Commissioner (Appeals). 2. The brief facts of the case are that the respondents are engaged in the manufacture of tractors and were availing the benefit of Modvat credit in respect of inputs and the capital goods used in the manufacture of final products. The respondents constructed chass....

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....s that as the goods in question were received from M/s. Haden Josts Engineering India Limited and used in the manufacture of chassis painting plant, therefore, M/s. Haden Engineering India Limited are entitled for the credit. The contention of the respondents is that the parts in question are purchased by the respondents from various manufacturers were directly consigned to the respondents factory....