2002 (9) TMI 567

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R, for the Respondent. [Order]. -  The appellants manufacture cement falling under Chapter 25. The Assistant Commissioner of Central Excise, Udaipur, vide his order dated 30-7-97 has denied them the Modvat credit of Rs. 80,028/- availed by them on the item M.S. Tubes as capital goods under Rule 57Q of Central Excise Rules, 1944. He, in his order has observed that the M.S. Tubes are used....