1999 (10) TMI 406

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....appellants have by letter dated 12-10-1999, requested for disposal of their appeal on merits. 2. I have heard learned JDR Mrs. Aruna Gupta and have perused the papers. 3. The appeal arises from Order-in-Appeal dated 15-10-1997 passed by Commissioner (Appeals), Trichy, denying the appellants. Modvat credit on two items viz., (i) Graphite Blocks and (ii) Synthetic Filter Fabrics unde....

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....ther, they have stated that graphite blocks are used in the manufacture of final products and as such graphite block would be eligible for credit. 5. As regards the other item viz., synthetic filter fabrics, the Commissioner (Appeals) had observed that "Sythetic Filter Fabrics, is part of filter equipment which is used for manufacture of ammonium para tungstate and tungsten oxide. This is ....

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....ms. 7.  Learned JDR reiterates the findings of the authorities below. 8.  I have considered the submissions and have perused the records. As regards eligibility for Modvat credit under Rule 57Q for graphite blocks, I find that the Commissioner (Appeals) has himself given the finding that graphite blocks (though described as carbide blocks) are used for making boats (containers) whi....

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....e Commissioner (Appeals) has erred in denying them credit on the said item. 9. As regards synthetic filter fabrics also, the Commissioner (Appeals) has himself observed that the said item is used for filteration of processed material. His further finding that credit is not available to the said items as capital goods appears to be inconsistent with his finding that synthetic filter fabrics....