2005 (2) TMI 660

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....rder]. - The issue involved in this appeal filed by M/s. Wilway Fort India Ltd. is whether the Modvat credit of the duty paid on Evaporation Boat is available to them during the period May, 1992 to February, 1994. 2. Shri Mohan Lal, learned Advocate, submitted that Evaporation Boat (crucible) is a consumable and does not fall in the category of capital goods and as such exclusion clause of....

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....; that the boat is nothing but the inputs and the Appellants are eligible for the benefit of Modvat credit. He relied upon the decision in the case of Lohia Brass Pvt. Ltd. v. CCE, Meerut - 1998 (100) E.L.T. 356 (Tribunal), and CCE, Bhopal v. Bharat Zinc Ltd. - 2000 (119) E.L.T. 135 (Tribunal). 3. The learned DR Shri P.M. Rao, submitted that the Commissioner (Appeals) has disallowed the Modv....

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.... excluded from the purview of the definition of the inputs at the material time. This was the view upheld by the Tribunal in the decision relied upon by the Commissioner in the impugned Order. The Larger Bench of the Tribunal has also held in the case of Melton India Ltd. v. CCE, Meerut - 2000 (121) E.L.T. 701 (T-LB) that the ceramic evaporation boat used in the manufacture of metallised plastic f....