2003 (5) TMI 400

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.... Shri S.C. Pushkarna, JDR, for the Respondent. [Order]. - Both the appeals involve the similar issue, therefore, taken up together. 2. In this case the benefit of Modvat credit on the parts of capital was denied on the ground that the credit was taken properly to the installation of the parts of the capital goods. 3. Heard both sides. 4. The appellants availed the c....

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.... 57Q of the Central Excise Rules provides for taking credit on capital goods and rule 57Q(2) of the Central Excise Rules provides as under :- "(2)    Notwithstanding anything contained in sub-rule (1), - (i)       no credit of the specified duty paid on capital goods (other than those capital goods in respect of which credit of duty was allowable ....