ORDER
S.S. Kang, Member (J)
1. Heard both sides.
2. Revenue filed this appeal against order-in-appeal whereby the benefit of Modvat credit as capital goods in respect of Rod Mill Roller Shaft was allowed.
3. The contention of Revenue is that the appellant initially received RM Bloom and PM Bloom (Rod Shaped) and after grooving and shelling of cast iron on these shafts, they are used as Mill Roller in the sugar factory.
4. The contention of Revenue is that RM Bloom and PM Bloom (in Rod Shaped) are not used as such as part of Mill Roller. Therefore, the respondents are not entitled for the benefit of Modvat credit as capital goods on these goods.
5. The contention of the respondent is that these Rod Shaped parts are only subject to grooving and shelling of cast iron and thereafter they are used as Mill Roller in the sugar factory. In support of their claim they had also filed a certificate issued by Chief Engineer.
6. In this case admitted position is that the appellants have purchased Mill Roller in Rod Shaped and after grooving and shelling of cast iron on these shafts these are used as Mill Roller. The use of goods of the Mill Roller is not disputed by the Revenue. In these, circumstances, I find no infirmity in the impugned order. The appeal is dismissed.