1997 (10) TMI 221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JDR, for the Respondents. [Order]. - The appellants filed this appeal against the order-in-appeal passed by the Commr. (Appeals), Central Excise, dated 27-2-1997. In the impugned order, the benefit of Modvat credit was denied on pipes and tubes on the ground that they are not covered by the term 'capital goods' 2. Ld. Counsel appearing on behalf of the appellants submits that the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e clarification issued by the Central Board of Excise and Customs dated 2nd Dec., 1996 in respect of availment of Modvat creidt on component parts and accessories under Rule 57Q. He therefore, prays that the matter may be remanded to the adjudicating authority for de novo adjudication the basis of the clarification issued by the Board. 3. Ld. JDR appearing on behalf of the respondent submi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion on availment of Modvat credit on components, spare parts and accessories under Rule 57Q of the Central Excise Rules, 1944. The clarification dated 2-12-1996 is reproduced below : CLARIFICATION ON AVAILMENT OF MODVAT CREDIT ON COMPONENTS, SPARES AND ACCESSORIES UNDER RULE 57Q OF CER Circular No. 276/110/96-TRU, dated 2nd December, 1996 Rule 57Q of the Central Excise Rules, 1944 allows ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from 23-7-1996, capital goods eligible for credit under Rule 57Q have been specified either by their classification or by their description. Clauses (a) to (c) of Explanation (1) of the said rule cover capital goods by their classification whereas clause (d) covers goods by their description viz, components, spares and accessories of the said capital goods. It may be noted that there is a separate....