2001 (7) TMI 907

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..... [Order]. - This is a Revenue appeal against the Order-in-Appeal, dated 24-11-99 passed by the Commissioner (Appeals), Bhopal. The respondents manufacture cotton yarn and synthetic staple fibre yarn falling under Chapters 52 and 55 of Central Excise Tariff Act, 1985. They availed Modvat credit totally amounting to Rs. 9025/- on the strength of the quadruplicate copy of invoice rubber stamped a....

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....o maintain temperature that is to say that it is used for insulation of humidification plant for maintaining the temperature. It is contended that fibre glass thus has no role in the manufacturing process or production of excisable goods and thus, they did not fall within the purview of the definition of capital goods envisaged under Rule 57Q in as much as this item is not a machine, machinery, pl....

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....r' for availing the Modvat credit. Admittedly, the impugned invoice of the respondents availing Modvat credit was not printed but rubber stamped with the above inscription. In this view of the matter, the credit on such invoice cannot be admitted. Similarly, no fault could be found with the findings of the original authority with regard to the denial of the Modvat credit to the respondents on the ....