1998 (11) TMI 258

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....espondent. [Order]. - Vide the present application filed under the provisions of Section 35F of Central Excise Act, 1944, the applicants are seeking dispensation with the condition of pre-deposit of duty amount of Rs. 5,66,330/- denied to them as Modvat credit on the Cylinders and vacuum pumps used by them for filling of Oxygen Gas during the period June 1995 to August 1995. 2. Argui....

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....s of manufacture of Chyawan Prash were held to be eligible capital goods for Modvat credit by considering the same as equipment or part of plant used for processing goods. Reliance was also placed by the ld. Advocate on the Tribunal's decision in the case of C.C.E., Jaipur v. Santi Synthetics Ltd. reported in 1998 (97) E.L.T. 533 (Tribunal) = 1997 (20) RLT 689 (CEGAT-NZB). In the said decision vol....

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....that the definition in Rule 57Q applies to those goods used for producing or processing of any goods or bringing about any change in any substance for the manufacture of final product. As the cylinders or the vacuum pumps in the instant case are used neither for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product the same woul....

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....mps are classifiable under sub-heading 84.14. Both these sub-headings are not covered by the substituted Rule 57Q. As such he argued that though this amendment was brought on 23-7-1996 i.e., much after the period involved in the instant appeal, but the same has been held to be retrospective, the same would effect the eligibility of Modvat credit in the instant case. Accordingly he submitted that t....