COMMISSIONER OF CENTRAL Vs. VISAKHAPATNAM STEEL PLANT

JUDGEMENT

(1.) THE Revenue is aggrieved with the Order -in -Appeal No. 05/2004 (V -I) CE dated 25.08.2004. The findings recorded by the Commissioner (Appeals) holding that the assessee, a PSU Unit, is eligible for availing Modvat credit in respect of inputs used in the manufacture of final products as recorded in Paragraphs 7 to 13 are reproduced herein below:

(2.) THIS is contested by the assessee on the ground that the Commissioner has examined the evidence and specifically referred in Para 10 of the impugned order and the extracted portion of the order in Para 10 clearly refers to use of the items in the factory of the assessee and not in the maintenance activities.

(3.) THE learned DR submits that in the absence of evidence, the grant of credit is not justified.