2001 (10) TMI 800

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....he Respondent. [Order]. - The short point involved in the present appeal is as regards the admissibility of Modvat credit in respect of Asbestos Rope Lagging (Sub-Heading No. 8431.00) under the provisions of Rule 57Q of the Central Excise Rules. The appellant had claimed the Modvat credit in respect of the said item on the ground that they fell under category of component/spares or accessories ....

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....on in the case of C.C.E., Patna v. Bihar Caustic & Chemicals Ltd. - [2000 (118) E.L.T. 196 (T)] wherein fibre, jointing sheets used to seal leakage and allowing flow of liquids was held to be admissible capital goods for the purpose of Modvat credit. 4. On the other hand, Revenue's contention duly represented by Shri A.K. Mondal, learned JDR is that the said asbestos lagging is used to make ....