2001 (10) TMI 874

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....ent. [Order]. -  These are two appeals filed by the Revenue against a common order passed by the Commissioner (Appeals) allowing Modvat credit to the respondents on various capital goods under Rule 57Q of the Central Excise Rules, 1944. 2. I have examined the records and heard ld. JDR, Shri Atul Saxena for the Revenue. The respondents are not represented in spite of notice. 3....

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....f the items could be held to be eligible capital goods inasmuch as the Notification, which amended Rule 57Q thereby incorporating goods falling under Chapters 84 and 85 of the Central Excise Tariff Schedule within the coverage of capital goods, had no retrospective operation. This plea of the appellant presupposes that all the aforesaid goods are acceptable as eligible capital goods for Modvat pur....

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....ds in question can be held to be eligible capital goods for Modvat purposes under Rule 57Q. I, further note that the appellant has not contested, in this appeal, the findings of the lower appellate authority regarding the uses of the goods in question. The Supreme Court in the case of CCE v. Jawahar Mills Ltd. - 2001 (132) E.L.T. 3 (S.C.) = 2001 (45) RLT 739 (S.C.) has held that the question wheth....