1998 (3) TMI 237

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....ilak, JDR, for the Respondent. [Order]. -  Benefit of Modvat credit has been denied in case of unsaturated Polyester Resin Grade RPL and Glass Fibres and articles as they are not capital goods. 2. Arguing on behalf of the Appellants the ld. Counsel submitted that appellants are engaged in the manufacture of goods falling under Chapter 38 i.e. activated bleaching earth falling un....

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....is highly acidic, about 4%. It cannot be transferred to any ordinary Mild/Stainless steel vessel. The vessel will corrode and will not last more than a few days. Therefore, the inside of the Wash Tanks has to be provided with fibre glass lining, which forms an inherent and integral part of wash tanks. The fibre glass lining is made of two items (1) Fibre Glass Matts and (2) Unsaturated Polyester R....