TaxTMI 
TaxTMI 
1999 (9) TMI 377
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....for the Respondent. [Order]. : This appeal has been filed by the Revenue against the Order- in-Appeal dated 13-10-1998 passed by the Commissioner (Appeals) allowing the Modvat credit on certain items. 2. The facts giving rise to the present appeal may briefly be stated as under : 3. The respondents are engaged in the manufacture of Oxalic Acid, Oralates and Sodium Nitrate fal....
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.... the capital goods as well as on the strength of the invoice in question, has been rightly claimed by them. 4. The Additional Commissioner, through Order-in-Original dated 20th November, 1996, allowed the Modvat credit on goods namely, cables, PD pumps and spares, chemicals, but disallowed the Modvat credit on all the goods referred to above and confirmed the demand of Rs. 2,20,306.82. He,....
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....ll under the definition of "capital goods" and as such no Modvat credit could be allowed on the same and the order of the Commissioner (Appeals) be set aside. 8. I have heard both sides. 9. The respondents are admittedly engaged in manufacture of Oxalic acid, Oralates and sodium nitrate. The use of the goods in question by them had not been disputed. The goods are being used by the....
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.... for transferring power from electric motor to system equipments. All these facts are clear from the order of the Commissioner (Appeals). In J.K. Synthetics v. CCE, 1998 (102) E.L.T. 488 the Tribunal has no doubt held that pipes, valves and pumps used for carrying liquids are not eligible for Modvat credit as "capital goods" under Rule 57Q of Central Excise Rules, 1944. But this matter has been co....