Modvat credit on idler rollers upheld for the relevant period before the exclusion took effect.

An idler roller classifiable under heading 84.31 was treated as capital goods eligible for Modvat credit under Rule 57Q for the relevant period, because the item was specifically excluded only from 23-07-1996 and the credit claim related to 13-07-1996. On that factual basis, there was no ground to deny the benefit for the period in question, and the order under challenge was found to suffer from no infirmity.

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Issues: Whether an idler roller falling under heading 84.31 was eligible as capital goods for availing Modvat credit under Rule 57Q of the Central Excise Rules, 1944.

Analysis: The item was stated to have been specifically excluded only from 23-07-1996, while the credit in question related to 13-07-1996. On that factual position, there was no basis to deny the benefit for the relevant period, and no infirmity was found in the order under challenge.

Conclusion: The idler roller was treated as eligible for Modvat credit for the period in question, and the challenge failed.

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