ARVIND MILLS LTD. Vs. CCE

JUDGEMENT

(1.) SHRI S.J. Vyas, learned Advocate appearing for the appellants stated that they have been denied modvat credit in respect of Sero clear Sensor on the ground that these are ineligible capital goods. He states that the Commissioner (Appeals) has also rejected their appeal stating that the goods in question are for upgrading the existing machine and therefore, the same cannot be considered as components, spare or accessories. He further states that the appellants' claim for exemption is not under Sr. No. 4 of the table annexed to Rule 57Q but under Sr. No. 5 which covers component/spares and accessories. He further submits that the goods in question are classifiable under heading 90.33 and are components of machinery classifiable under heading 84.45 under Sr. No. 2 of the said table. Shri A. Shukla learned SDR appearing for Revenue supports the orders of the lower authorities and states that the goods imported are not parts of existing machine but is used for upgradation and carrying out additional function.