2002 (3) TMI 763

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....inst the order of the Commissioner (Appeals) allowing Modvat credit of Rs. 81,119/- on Front End Loader under Rule 57Q of the CE Rules, 1944. 2. Examined the records. The Respondents are engaged in the manufacture of sugar and molasses. Front End Loader is a machine used for feeding bagasse from bagasse yard into the boiler furnace through bagasse carrier. Undisputedly the boiler furnace is ....

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....on of "capital goods" under Rule 57Q at the material time. 3. The learned DR has reiterated the above ground before me today and has drawn my attention to the definition of "capital goods" under Rule 57Q. 4. Nobody has turned up from the respondents' side to oppose this appeal in spite of notice. 5. I have considered the submissions of the learned DR and have examined the relevan....