Full Judgment
1. This is an appeal filed by the Revenue. Shri Ashok Kumar, ld. JDR while reiterating the grounds submitted that projection welding machine and CNC wire cut electric discharge machine were not used in the process of manufacture of final product and accordingly Modvat credit cannot extended to such items. On the other hand, the Commissioner (Appeals) has held that projection welding machine is eligible as capital goods as per its use and function. The adjudicating authority did not specify as to how the use/function is not a process of manufacture. Further, he observed that CNC wire cut Electric discharge machine has the dual function of manufacture of 'Sector for Window Regulator' and Press Dies. As Sector for Window Regulator is an auto part the machine is a capital good and credit is admissible on it. In view of categorical finding and since it is a matter of appreciation of evidence, I am not inclined to interfere with this order. Accordingly, appeals are dismissed.