TRIVENI ENGG. AND INDS. LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Appeal dated 29.3.2004 wherein the benefit of Modvat Credit was disallowed to the appellants.

(2.) THE relevant facts that arise for consideration are that the appellants have been denied Modvat Credit on the following three grounds:

(3.) LEARNED Advocate for the appellants submits that in respect of issue No. 1 and 2 i.e. non -filing of declaration, that notification NO. 7/99 -CE(NT) covers the situation under which the Modvat credit has been denied and is covered by the Larger Bench decision in the case of Kamakhya Steel Ltd. v. CCE, Meerut 2000 (40) RLT 575 (CESTAT -LB). In respect of denial of Modvat credit on M.S. fabricated 150 mm pitch baggase carrier he submits that show cause notice itself admits that this item is used along with bagasse carrier and hence it is raw material for the baggase carrier. He relies upon the decision of this Tribunal in the case of Mansurpur Sugar Mills Ltd., 2005 (70) RLT 676 and CCE, Chinnai v. Visveswaraya Iron and Steel Ltd. 2005 (69) RLT 714 (CESTAT -Ban.). In respect of welding electrodes he fairly submits that the Larger Bench case in their own case is against them and he concedes the point.