1998 (10) TMI 197

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m, JDR, for the Respondent. [Order]. -  The appeal is against Order-in-Appeal No. 1093-CE/MRT/97, dated 1-9-1997 passed by Commissioner of Central Excise (Appeals), Ghaziabad upholding the Order-in-Original No. 6/97, dated 5-2-1997 passed by Assistant Commissioner of Central Excise, Saharanpur disallowing Modvat credit amounting to Rs. 11,612/- for Hot Rolled Coils in plate form. The cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ument advanced by the learned Counsel, Shri T.A. Arunachalam, learned Departmental Representative submitted that the H.R. Coils cannot be taken as inputs in the manufacture of paper. They are used only for the manufacture of Tanks. These cannot be treated as capital goods for bringing the case under Rule 57D(2). He pleaded that the appeal be dismissed. 4. I have considered the submissions.....