2002 (5) TMI 360

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....K. Verma, JDR, for the Respondent. [Order]. - The appellants manufacture Sulphuric Acid, Oleum, Liquid Sulphur and Di-Ethyl Sulphate falling under Chapter 28. They fabricated, 'Sulphur Melter with Coils' and paid a duty of Rs. 7,71,311/- on this item. They used it captively within their factory and availed the Modvat credit of the aforesaid amount under Rule 57Q of Central Excise Rules, 1944....

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....said amount to the party and further imposed a penalty of an equal amount on them under Rule 57AH and Rule 173Q of Central Excise Rules, 1944. 2. The party filed an appeal. The Commissioner (Appeals), Jaipur in his order dated 7-2-2002 observed that the Sulphur Melter with Coils is immovable property and was non-excisable goods, hence no duty was payable on the same. Consequently, he uphel....