1997 (12) TMI 338

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....R, for the Respondent. [Order]. - This is an application for dispensing with the requirement of pre-deposit of Rs. 20,111.60. 2. In this case benefit of Modvat credit in respect of hose pipe and stopper motor cards was denied on the ground that these goods cannot be considered as Capital goods under Rule 57Q of the Central Excise Rules, 1944. 3. Ld. Counsel appearing on behal....

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....ter and the spectrometer is a part of laboratory equipment and the hose pipes are used for water cooling. 6. The contention of the appellant is that these are used in or in relation to manufacture of the final product. The case of the applicant is arguable and the role of these goods in manufacture of steel and iron will be examined in detail at the time of final hearing. Taking into consi....