1999 (8) TMI 313

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....nts. [Order]. -  The Respondents made a request vide letter dated 25-5-1999 to decide the appeals on merits. Therefore, the appeals are being taken up in the absence of the Respondents. 2. In the impugned order the Commissioner of Central Excise allowed the benefit of Modvat credit under Rule 57Q as capital goods on the following items: (1) Triple Pole star with Insulato....

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....or is an instrument which is used to monitor flow of water spray used for cooling semi-solid billets. (8) Air dryer and Pneumatic refractory gunning machines, Coke injection machine-used for charging coke into the Arc furnace, Pneumatic refractory gunning machine is used for gunning repair of Electric arc furnace. (9) Vacuum circuit breaker is used as a safety device which disconne....

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....that the goods in question do not qualify under the definition of capital goods as the goods in question had no direct role in the manufacturing process. He, further, submits that the goods in question were included in the definition of capital goods under the Notification No. 11/95-C.E., dated 16-3-1995 and 14/96-C.E. dated 23-7-1996. He submits that prior to issuance of these notifications the g....