2011 (2) TMI 1345

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....he factory of the manufacturer which is an unregistered premises, ignoring the stipulation under Rule 57S(1)(i) that the capital goods should be used within the factory of manufacture of final product and ordering refund of duty paid at the time of removal of capital goods from their factory?" 3. The respondent assessee availed Modvat credit in respect of capital goods used in the manufacture of Leather Nylon Sandwitch Beltings in its registered factory. By order dated 12-6-2000, the original authority held that the respondent had two units namely (1) Central Excise registered factory producing excisable final products and (2) another unit called Mother Roll Plant which was not registered under the Central Excise Rules; that they pu....

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....nably held that the subject capital goods were used by the respondent in the factory of production of final products and therefore, it was entitled to avail Modvat credit of the duty paid thereon under Rule 57Q. 4. To appreciate the above conclusion, we feel it appropriate to extract a part of the order of the Tribunal in paragraph Nos. 4 and 5 which reads as under : "What is contained in the report of the Commissionerate. Salient points in the report are the following : (i)      The 'Mother Roll Plant' is a separate unit of the appellants and in this unit, processes connected with the manufacture of Leather Nylon Sandwitch Beltings are undertaken. The capital goods in question are used for this activi....

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....in firm support of this view." 5. Learned counsel for the respondent brought to our notice, the decision of the Tribunal reported in 2006 (196) E.L.T. 18 = 2007 (8) S.T.R. 318 (Tribunal) Pooja Forge Ltd. v. Commissioner of Central Excise, Faridabad, wherein the Tribunal, in the circumstances, has taken a similar view in tune with the views of the order of the Tribunal impugned in this appeal. 6. Going by the above finding of the Tribunal, we are also convinced that there was no violation of Rule 57Q(1) of the Central Excise Rules. Rule 57Q(1) reads as under : "(1) The provisions of this section shall apply to goods (hereafter in this section, referred to as the "final products") described in Column (3) of the table g....