2000 (2) TMI 428

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....siness at Vikhroli, Mumbai. It manufactures compressors and parts thereof falling under Chapter sub- heading 8418 and 8414 of the Central Excise Tariff Act. The Show Cause Notice dated 7th August, 1995 was issued charging the appellants for violating provisions of Rules 57A and 57G of the Central Excise Rules holding that they have wrongly availed Modvat credit in respect of the item "Forklift Truck" as an input as such inputs are fallen within the ambit of definition of input. A reply dated 8th August, 1995 was filed inter alia quoting the judgment of the Tribunal in TELCO's case reported in 1994 (70) E.L.T. 75 and also the judgment of Supreme Court in the case of Rajasthan State Chemical Works' case reported in 1991 (55) E.L.T. 444. The a....

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....that even though he gave the consent for taking up the appeal, later on he pleaded that adjournment may be granted so that he can study the matter and cite some cases which are in department's favour. He also argued that "Forklift Truck" is not coming the ambit of Rule 57A but it will come only within the ambit of Rule 57Q. He states that it is not used in the manufacturing process of the final product. He states the interpretation of Rule 57A one has to look into the exclusionary portion mentioned in Rule 57A. He states that what is inclusionary portion in Rule 57Q is exclusionary portion of Rule 57A. He, therefore states that the "Forklift" is nothing but a machinery within the ambit of exclusionary portion of Rule 57A. 5. I have ....