2002 (8) TMI 535

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....rma, JDR, for the Respondent. [Order]. - The appellants manufacture polyester film and polyester chips falling under Chapter 39. The Deputy Commissioner of Central Excise, Rampur, vide his order dated 22-3-2000 has denied them the Modvat credit of duty of Rs. 2,79,173/- availed by them during the month of June, 1999 and July, 1999 on the items viz. Gas Pressure Spring and Loaded Source P.M.-....

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....is a fully consumable item. It is observed that this is not a spare, component or an accessory of the machinery and being an inorganic chemical the Modvat credit is not admissible on this item under Rule 57Q of Central Excise Rules, 1944. 2. The party filed an appeal but the Commissioner (Appeals), Ghaziabad, vide his order dated 30-1-2002 rejected the appeal of the party upholding the ord....

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....for availing the Modvat credit under Rule 57Q. I find no merit in this contention. The moulds and dies find a separate entry at Sl. No. 6 of the Table annexed to Rule 57Q for the purpose of availing the Modvat credit thereon. Only the parts, components and spares of the items specified at Sl. No. 1 to 4 of the Table are eligible for the Modvat credit. Since the moulds and dies are not one of the i....

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.... The description under tariff heading 28.44 reads, "Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products." Whether the item itself as a radio active element would be eligible for availing the Modvat credit under Rule 57Q is to be considered in view of the definit....