2002 (2) TMI 1181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. [Order]. -  The Revenue is aggrieved with the Order-in-Appeal No. 137/99 (M-II), dt. 31-12-99 by which the Commissioner (Appeals) held that rubber sheets and adhesives (CSH 4008.29 and 3506.00) are eligible for the benefit of Modvat credit as capital goods and in this connection has analysed the definition of the relevant rule and as also seen manufacturing process a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the raw materials. He has noted that the tanks or components are eligible for credit, so also has rubber sheets and adhesives used for rubber lining in the said tanks or components as parts of the tanks and therefore the items are eligible as capital goods for Modvat credit. 3. I notice that insofar as this item is concerned the issue is covered by the appellants' own case as reported in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appeal. However, the issue is finally decided by the Hon'ble Apex Court judgment rendered in the case of CCE v. Jawahar Mills Ltd. reported in [2001 (132) E.L.T. 3 (S.C.)] wherein the Revenue appeals have been rejected and the Larger Bench of the Tribunal holding that the cables are eligible to be treated as capital goods as upheld by the Apex Court. Therefore, Revenue prayer to set aside the Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he has given his findings that FRP Scrubber being an accessory component part of the HCL Synthesis units which plays an active part in the manufacturing process. He has also noted that this item is a plastic vessel falling under the Tariff Heading CSH 3926.90 but it is used as component parts of HCL Synthesis units machinery CSH 8416.90 that the scrubber is plastic vessel wherein the de-mineralise....