2005 (9) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of MODVAT credit as capital goods was allowed on the following items: 1. Laboratory Homogeniser 2. Hospital equipments 3. Module 4. Safety Tools 5. Gas Detection System 6. Lube/sealent 7. Tower Packing 3. The contention of the Revenue is that period in dispute is from September 94 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ls are only Hammer, Pickaxe and Chisel, which are used for repair of the building. The Gas detection system is also not used for manufacture of the final product. The same is the contention in respect of the Tower packing. 4. The contention of the respondents is that the respondents are engaged in the manufacture of different types of industrial chemicals and Glycol. For manufacture of the chem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of pipes. Tower packing is required as insulation material to maintain temperature in various processes of vessels and pipelines. 5. The research and development of equipment was required to maintain and improve the quality of the chemical manufactured by the respondent. As per the definition of the capital goods, plant, machine and machinery, apparatus, equipments or appliances used for produc....