TaxTMI 
TaxTMI 
2002 (5) TMI 682
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..... - This is an appeal filed by the Revenue challenging the order of the Commissioner (Appeals) allowing Modvat credit to the respondents on the following capital goods :- (1) Items of chemical recovery plant (2) Non-alloy steel wire (3) Steam separator (4) Mobile oil and grease (5) &nb....
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....anufacture chemicals and not paper and that the chemicals were not declared as final products by the respondents in their declaration filed under Rule 57T. Therefore, according to ld. DR, the items used for erection of the chemical recovery plant were not eligible capital goods under Rule 57Q. The steel wires mentioned at Sr. No. 2 were used only for the purpose of bailing of bagasse (raw material....
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....it as it was neither a part of the paper-making machine nor otherwise used for producing or processing of paper. Opposing the submissions of the DR, ld. Counsel for the respondents submits that, insofar as the items mentioned at Sr. Nos. 1, 2, 4 and 6 are concerned, the appellant has lost ground with the passing of Final Order No. A/435-39/2000-NB(DB), dated 17-5-2000 by this Tribunal in Appeal No....
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....he Commissioner (Appeals) that they were essential parts of the paper-making machinery has not been challenged in the present appeal and, therefore, the decision of the Commissioner (Appeals) in respect of these two items has to be upheld. 4. Considered the submissions. I have perused the text of Final Order No. A/435-439/2000/NB(DB), dated 17-5-2000 produced by the Counsel and I find that t....