2005 (3) TMI 538

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....the Respondent. [Order (Oral)]. -  After examining the records and hearing both sides, I find that this appeal involves a short question whether telephone cable [falling under Heading No. 85.44] used by the respondents within their factory during the period December 1999 to February 2000 was eligible, during that period, for Modvat credit under Rule 57Q. The original authority disallowe....

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....nder Rule 57Q that the capital goods specified thereunder should be used for the manufacture of final products. The only requirement was that the capital goods must be specified for Modvat credit under Rule 57Q and must be used within the factory of the manufacturer of final products. 3. The dispute arising from, the above submissions requires to be resolved with reference to the text of R....

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....ng Nos. 82.02 to 82.11; All goods specified in the Schedule to Central Excise Tariff Act, 1985, (5 of 1986) other than the following, namely :- (i), (ii) and (iii) 2. All goods falling under Chapter 84 ............................................... 3. All goods falling under Chapter 85 (other than those falling under Heading Nos. 85.09 to 85.13, 85.16 to 85.31, 85.39, 85.40) 4. ....