2001 (10) TMI 1016

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....an, Advocate, for the Respondent. [Order]. -  In this appeal filed by the Revenue, the question which arises for consideration is whether the below listed items, on which Modvat credit was taken by the respondents during 1995, were capital goods eligible for such credit under Rule 57Q of the Central Excise Rules, 1944 during the said period. (i)      Glass ma....

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....peal. The only ground raised by the appellant is that none of the above goods had any direct nexus to the emergence of the final products and therefore none fell within the ambit of capital goods under Rule 57Q. 3. The appellant submits that the above goods were not used for producing or processing of any goods in the respondent's factory. Ld. Counsel, Shri B.L. Narasimhan for the responde....

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....s a lot of merit in the submissions made by the appellants and respectfully following the case laws referred to above, I hold that the impugned order has incorrectly been passed and is set aside". 5. Had there been a challenge in the present appeal on the ground that the impugned order was not a speaking order, I would have allowed the present appeal on that ground. 6. I have exami....