2008 (7) TMI 700

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....Shri S.S. Katiyar, SDR, for the Respondent. [Order]. - The appellant in this case has been denied Modvat credit on certain goods which were not specified under Rule 57-Q as amended by Notification No. 14/96 dated 23-7-96, In the first round of proceedings, the matter has come up before the Tribunal and the same was remanded back to the original authority to reconsider the matter after taking....

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....ubmits that as long as the goods have been installed in the factory premises and used in the manufacture of final product, the same had to be considered as capital goods without any reference to Chapter Heading as held by the Tribunal in the case of J.K. Synthetics Ltd., 1996 (88) E.L.T. 785 (Tribunal). 2. I have considered the submissions. I find that in the case of J.K. Synthetics Ltd. (....