2002 (12) TMI 488

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....[Order]. - When these issues were called, 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) falli....

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....ance and use in maintenance of capital goods 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....

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....ed items, I have found that 'Nalcool' (2000) is not eligible capital goods, spares and components 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,....

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.... avoid false air leakage into the system. This is essential in the process of manufacture of raw 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 r....