1997 (8) TMI 152

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.... Jain, SDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - Lower authorities in the present case disallowed Modvat credit as capital goods on the following items : (i) Malic Resins, Electric wire and cables, Hubs and Blades, Switch gear and HRC Fuses. 2. Being aggrieved by the above findings, the appellants have filed the present appeal before this Tribunal. 3.&e....

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.... under Rule 57Q. He submits that there are specific decisions of the Tribunal on some of the products holding that the products are capital goods and, therefore, are eligible for Modvat credit. He submits that Malic Resins are used for coating pipes and tubes, vessels and machines etc. And since these are used for coating, therefore, they are also in the nature of capital goods. However, he could ....

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....se of Modvat and, therefore, Modvat credit shall be admissible. 7. In respect of switch gear ld. counsel submits that these goods are covered by the decision of the Tribunal in the case of Modi Alkalies and Chemicals Limited v. Collector of Central Excise, Jaipur - 1996 (88) E.L.T. 555 (Tribunal) wherein the Tribunal had held that switches in a panel board in a chemical plant are component....