2000 (7) TMI 647

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....]. - This appeal in which the amount involved is only Rs. 2,852/- has arisen for admission. 2. I have carefully examined the impugned order and connected records, particularly the grounds of the present appeal. I have also heard learned Counsel for the appellants, Shri Shekhar Vyas and learned JDR, Shri Y.R. Kilania. 3. The jurisdictional Assistant Commissioner dis-allowed Modvat cre....

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....ds specified under Rule 57Q irrespective of their classification. The function of the goods in question in relation to the manufacture of cement in the appellants' factory has also been stated in the ground of appeal as reiterated by the learned Counsel. Learned Counsel has argued that, having regard to the function so stated, the goods merit acceptance as 'capital goods' for the Modvat credit und....