2014 (9) TMI 535

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....t : Mrs. L. Maithili JUDGMENT (Judgment of the Court delivered by G. M. Akbar Ali,J.,) Appeal is filed against the order dated of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, in Final Order No.570 of 2006. 2. The 1st respondent/assessee was engaged in manufacturing of PVC resins and were availing MODVAT credit under Rule 57Q of the Central Excise Rules 1944 (hereina....

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....le 57Q and stated that they are eligible for such credit. However, the original authority found that the goods are not capital goods used in manufacturing the final products and disallowed the credit. 4. An appeal was preferred against the order before the Commissioner of Appeals. The Commissioner of Appeal partially allowed the appeal by stating that some of the goods are capital goods and som....

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.... is correct in allowing Modvat credit in respect of iron and Steel products falling under Chapter 73 inasmuch as these items are not specified goods under Rule 57Q of erstwhile Central Excise Rules 1944 and are used as structural support to plant and machinery? 7. When the matter was taken up today, there is no representation of the appellant/Revenue. 8. Heard Mrs.Mythili for the 1st respond....

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....the capital goods under 57Q of the Rules. The Tribunal has even considered welding wire used for joining process and held to be eligible for input duty credit under Rule 57A of the Rules. The Tribunal extended such allowance though the declaration was filed under Rule 57Q placing reliance in Commissioner vs Modi Rubber Limited reported in 2000 119 ELT 197 Tribunal LB. 11. The grievance of the R....