2001 (12) TMI 657

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.... The respondents manufacture 'Chemicals'. They have been allowed Modvat credit on the items viz., Cover Suction Side R/L, Rigid PVC Pipes, M.S. Tubes and Steam Union as capital goods under Rule 57Q by the Commissioner (Appeals), Jaipur vide his Order dated 11-9-2000. The amount involved is Rs. 35,436.75. The Revenue are in appeal against the impugned order of Commissioner (Appeals). I have heard....

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....which is an equipment for supply of water which controls heat generated during caustic soda production process. (d)     STEAM UNION is used for giving cooling effect only. 2. The only contention raised in the appeal of the Revenue is that these are not used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of f....