2001 (2) TMI 397

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..... Shri M.D. Singh, SDR, for the Respondent. [Order]. - In these four appeals, filed by M/s. Flex Industries Ltd., the issue involved is whether the Modvat credit under Rule 57A is available in respect of evaporation boats and alternatively capital goods credit is available under Rule 57Q of the Central Excise Rules. 2. Shri Kailash Chander, ld. Chartered Accountant, conceded at th....

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....d that credit cannot be denied under Rule 57A only on the ground that declaration was filed in terms of Rule 57Q. 3. Countering the arguments Shri M.D. Singh, ld. SDR, submitted that the appellants have not claimed the capital goods credit under Rule 57Q in the Memorandum of Appeal filed by them in the Tribunal; that no prayer has been made by them for allowing the credit under Rule 57Q at....

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....(107) E.L.T. 761 wherein it was held that Aircurtain was used in or in relation to manufacture of polyster fibre and it is immaterial whether the credit is allowed under Rule 57Q or under 57A. 4. I have considered the submissions of both the sides. It has been held by the Larger Bench of the Tribunal in the case of Melton India Ltd. that the cermanic Evaporation Boats are appliances and ca....