2002 (5) TMI 651

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....iled in the month of December, 1998 and the definition of capital goods under Rule 57Q of Central Excise Rules provides specified goods used in the factory for the manufacture of specified goods and the storage Tanks classified under 7311.00 of Central Excise Tariff are not specified capital goods, hence the respondents are not entitled for the benefit of Modvat credit on capital goods. 4. The contention of the respondents is that the Storage tanks are held to be capital goods in the case of S.R.F. Ltd. v. Commissioner of Central Excise, Jaipur, reported in 1999 (106) E.L.T. 317 (Tribunal). 5. The appellants are engaged in the manufacture of Glass bulbs and Tube lights and availed the benefit of Modvat credit in the month of....

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...., 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90 on which duty is paid under section 3A of the Central Excise Act, 1944 (1of 1944). 2. All goods falling under Chapter 84 (other than internal combustion engines falling under heading No. 84.07 or 84.08 and of a kind used in motor vehicles, compressors falling under heading No. 84.14 and of a kind used in refrigerating and air-conditioning appliances and machinery, heading or sub-heading Nos. 84.15, 85.18, 8422.10, 8424.10, fire extinguishers falling under sub-heading No. 8424.80, 8424.91, 8424.99, 84.29 to 84.37, 84.40, 84.50, 84.52, 84.69 to 84.73, 84.76, 84.78, expansion valves and solenoid valves falling under sub-heading No. 8481.10 of a kind used for refrigerating and airconditioni....

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....ed in sub-rule (1), the manufacturer of the final products shall be allowed credit of additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) on goods falling under Chapter heading No. 98.01 of the First Schedule to the said Customs Tariff Act, to the extent of 75% of the said additional duty paid on such goods. (4) A manufacturer of the final products purchasing capital goods from a unit situated in a Free Trade Zone or from a hundred per cent export-oriented undertaking or from a unit in an Electronic Hardware Technology Park or Software Technology Parks and using them in the manufacture of final produts, shall be allowed to take the credit of the specified duty paid on such capital goods only to the ....