2005 (11) TMI 126

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....J)]. - By impugned Order-in-Appeal No. 22/2003 (G) C.E., dated 9-5-2003, the Commissioner has denied Modvat credit in respect of HDPE pipes and fittings which were used to lay a water pipeline from the pump house located about 4 km to the factory premises. He also denied Modvat credit in respect of steel inputs utilized in the construction of staff building, dispensary, generator shed and also imp....

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....herefore, in light of the Apex Court ruling rendered in the case of CCE, Nagpur v. Manikgarh Cement Ltd. reported in 2005 (190) E.L.T. 7 (S.C.) = 2005 (126) ECR 257 (S.C.) the benefit of Modvat credit is required to be extended. The Apex Court upheld the grant of Modvat credit in respect of rope connecting mines with factory located 4.2 km away to the factory. Also in the case of Finolex Industrie....

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.... the factory. In the case of M/s. Varalakshmi Sugars Ltd. v. CCE, Hyderabad reported in 2001 (137) E.L.T. 96 (Tri. - Chennai), the tribunal again held that Modvat credit is eligible on capital goods viz., PVC pipes and fittings and HDPE pipes and fittings. The Tribunal again in the case of CCE, Chennai v. Pepsico reported in 2001 (130) E.L.T. 193 (Tri. - Chennai) has treated PVC pipes used outside....