( 1 ) THE revenue through this appeal against the order of the Customs, Excise and Service Tax Appellate tribunal requires this appeal to be admitted for deciding the following question as substantial question of law :-Whether the learned Tribunal is right in law in allowing the modvat credit on the item ms/ss plates in the maintenance and repair work of the machinery.

( 2 ) HOWEVER, it is brought to our notice that like question about the admissibility of the modvat credit on the various items used in workshop meant for repair and maintenance the machinery, which are used for manufacture of final product, considering them as capital goods in respect of which modvat credit is available came for the consideration before this Court in D. B. Civil Central Excise Appeal No. 05/2005 The Union of India Vs. M/s Aditya Cement and anr. decided on 8. 11. 2005.

( 3 ) THIS court concluded that goods once brought in factory for use in up-keep and maintenance of plant and machinery, which are directly used in manufacture of excisable articles, are the capital goods, and were certainly of subordinate necessity to such plant and machinery for the running of plant and is otherwise essenti