2001 (3) TMI 607

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....ate, for the Appellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In these three appeals the issue as to whether Boron Nitrate suspension and ceramic evaporation boat used in the manufacture of metallised polyester film could be treated as inputs eligible for Modvat credit under Rule 57A of the Rules, was referred to the Larger Bench and the L....

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...., of the Larger Bench decision in C.C.E., Meerut v. Modi Rubber Ltd. and Others and U.P. State Sugar Corpn. Ltd. and Others v. C.C.E., Allahabad [2000 (119) E.L.T. 197 (Tribunal) = 2000 (38) RLT 718]. 3. On the other hand, ld. SDR has contended that the alternative plea of claiming Modvat credit on the goods in question either under Rule 57A or 57Q of the Rules is not available to the appe....

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....t "the goods which are claimed as inputs cannot get credit as capital goods". In view of these observations of the Larger Bench the contention raised by the ld. Counsel has no legal legs to stand. The observations of the Larger Bench in para 21 of the judgment in C.C.E., Meerut v. Modi Rubber & Another (supra) referred by the Counsel do not in any manner support the contention of the Counsel. In t....