2005 (4) TMI 200

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....ppellant filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of the plates, plain plates, M.S. flat, proof machined forging and welding electrodes is denied for the period April, 2000 to June, 2000. 3. During the period in dispute as per the definition of capital goods, the specified goods are liable for benefit of Modva....

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.... of plates, plain plates, M.S. plates, which are used as runners for, transport raw material. The contention is that these are used as a supportive structure for the runners. The appellant relied upon the decision of the Tribunal in the case of Mukand Ltd. (supra). In this case the Tribunal after noticing the fact that the items in question has been manufactured as per design and specification, to....

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....enied. 7. In respect of the proof machined forging, the contention of the appellants is that these are used at mill house to give motion to the heavy rollers, where juice is being extracted for producing final product. As per the definition of capital goods, parts, accessories, of the machines are entitled for the benefit of Modvat credit further the board vide Circular dated 2-12-96 clarified ....