1999 (12) TMI 212

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.... duty of Rs. 69,440/- paid on 'Cerwool Ceramics Fibre Blankets' (hereinafter referred to as CCFB), treating the same as 'capital goods' under Rule 57Q ibid, on the strength of invoices issued by M/s Orient Cerwool Ltd., manufacturers of the said goods. Out of the aforesaid total credit amount, the credit of Rs. 15,400/- was taken on 20-9-1995, the credit of Rs. 15,040/- was taken on 4-11-1995 and that of Rs. 39,000/- was taken on 4-12-1995 in RG-23C Part II. The Department proposed to disallow the above credits and recover the duty amounts, by way of a show cause notice, alleging that the goods in question were not covered under the definition of 'capital goods' under Rule 57Q ibid and that the party had not complied with the provisions of ....

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....nal) cited by the learned Consultant. The goods in question in that case were cerwool pads used as lining material for the furnace in the appellants' factory. Such lining with cerwool pads prevented the escape of heat from the furnace and ensured optimum operational conditions for the manufacture of the final products. The cerwool pads were, therefore, held to be integral parts and/or accessories of the furnace and accordingly, the same were held to be classifiable under Clause (b) of the Explanation to Rule 57Q(1) of the Central Excise Rules. The Tribunal, therefore, held that cerwool pads used as lining material for furnace were eligible capital goods for the purpose of Modvat credit under Rule 57Q ibid. I observe, going by the undisputed....

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....ppellate authority as follows :- Invoice No. Date of filing intimation Amount of credit taken Date of taking credit Date of utilizing credit 753 dt. 15-9-1995 21-9-1995 15,400/- 20-9-1995 28-9-1995 979 dt. 1-11-1995 6-11-1995 15,040/- 4-11-1995 7-11-1995 1122 dt. 1-12-1995  5-12-1995 39,000/- 4-12-1995 6-12-1995 5.  The intimation of the receipt of the goods, in respect of which credit of duty was taken on 20-9-1995 was given by the appellants on 21-9-1995, in which case there is a delay of one day. For the receipt of the goods, in respect of which the credit of duty was taken on 4-11-1995, the appellants gave the required intimation on 6-11-1995 in which case there is....