1999 (11) TMI 183

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.... Shri K.K. Anand, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The Revenue has come up in appeal against the order of the Commissioner (Appeals) in which he had allowed Modvat credit as capital goods on black steel tubes and aluminium rolled sheets. 2. Briefly stated, the appellants are engaged in the manufacture of cement and are availing Modvat credi....

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.... submitted that there was no nexus between the black steel tubes or aluminium rolled sheets and the finished product. He submitted that since these two items had no nexus; that they were used in the manufacture or for bringing about any change in the final product, therefore, they were not capital goods for the purpose of Rule 57Q. He, therefore, submitted that the appeal may be allowed. 3.&ems....

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....th black steel tubes and aluminium rolled sheets have been held as capital goods for the purpose of Rule 57Q. He, therefore, submits that the case is fully covered in their favour and prays that the appeal may be rejected. 4. We have heard the rival submissions. We find that the black steel tubes are used for carrying cool water for cooling critical parts in the plant. Thus they participat....