2002 (6) TMI 411

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....]. - The appeal is admitted since the issue appears to be repetitive and taken up for disposal with consent. The respondent is absent and unrepresented. By its letter dated 9-5-2002, it has asked for a decision on merits. 2. The Asstt. Commissioner has denied Modvat credit under Rule 57Q taken by the applicant between January and March, 1999 on various goods the applicant received. He find....

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.... running length. Reliance of the Commissioner in the Tribunal's decision is misplaced. Those decisions were rendered in the context of the definition then prevailing in Rule 57Q of capital goods which, was not with reference to tariff heading, but defined then as goods required for producing or processing of any goods or bringing about change in any substance for the manufacture of the final produ....