2002 (4) TMI 607

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....rder]. - M/s. Rishabh Steels Ltd. have filed this appeal against denial of Modvat credit on welding electrodes, MS angles, fuses, relays and other electrical parts on the ground that they are not capital goods. 2. The facts of the case briefly stated are that the appellants are en­gaged in the manufacture of iron and steel products. They are availing the benefit of Modvat credit on ....

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..... I have also perused the Order-in-Original as well as Order-in-Appeal passed by the authorities below. I note that the contention of the authorities below was that MS angles according to the adjudicating authority, are not capital goods and according to the Appellate Authority the use of MS angles have not been indicated. I note that MS angles in the instant case are parts of the furnace and with....