2002 (12) TMI 488

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....ed, nobody appeared for the appellants. There was a request for adjournment. Since the issue is on eligibility of Modvat credit, the appeals are taken up by rejecting the request for adjournment and after hearing ld. DR for the Revenue. It is found in Appeal No. E/146/02, the issue involved is regarding admissibility of Modvat credit on Nalcool (2000) falling under Chapter heading 3824.90 and Unpr....

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....s is not an eligible input under Rule 57Q. The order of the lower authorities cannot be found fault with. (b) As regards use of the fabric, the same is an admitted industrial use of the same and without the help of these air slides and shutes to transport cement from the mills to bucket elevator and silos for fluidizing the same cannot be achieved. The use is therefore a use as capital goods....

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....onents for capital goods credit. Since the same is admittedly used for treating the water used in 'maintenance' of the DG engine sets and not in or in relation to production of the goods. The other items have been denied credit only because a finding is arrived at that they fall under Chapter 59, 56, 40, 39, 38 and are therefore not eligible. The Commissioner (Appeals) appears to have been gone th....

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....w mill and in turn cement. It is a spare part of Raw Mill. (ii)     Pressed Wool Felt : This material is used in the packing plant to avoid spillage on belt conveyors while packing cement. This is a part of Conveyor. (iii)    Rubber Seal Ring : Rubber seal ring is used in Packer feed value seating in Packing Plant to extract required quantity of cement from f....