1999 (10) TMI 227

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....     1. Catalyst 93,48,713/-   2. Tank 59,09,473/-   3. Nuts, bolts & washers 55,30,220/-   4. Equipments, parts & spares 55,00,371/-   5. Structures 34,00,942/-   6. Electricals & Electronic items 23,03,312/-   7. Safety equipments  8,21,401/-   8. Nozzle  6,17,600/-   9. Trolley & bins  4,15,091/-   10. Miscellaneous  1,56,919/- 2. As far as in the impugned order the adjudicating authority denied the Modvat credit in respect of catalyst holding that they are not capital goods falling under Rule 57Q as this item is not machine, machinery, p....

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....ank, this has been dealt with in the following Appeals E/2538, 2539, 2544 and 2545/98. It is argued by Mr. Nambirajan that tanks are held to be entitled to the Modvat credit in terms of the judgment of the Tribunal in SRF Ltd. v. C.C.E. - 1999 (106) E.L.T. 317. In that judgment it is contended by the ld. Counsel that it allowed the earlier judgment of the Tribunal in Lupin Laboratories Ltd. - 1999 (114) E.L.T. 867 (T) = 1998 (25) RLT 740. The ld. DR adopts the reasoning of the lower authority. In the case of Lupin Laboratories Ltd. (supra) it is found in paragraph 24 of the said judgment FRP tank has been entitled to the Credit under Rule 57Q. Hence the appellants have made out prima facie for this. Hence we waive the pre-deposit. 5.&ems....