2011 (10) TMI 587

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....the Central Excise Act, 1954 against the order dt. 15.9.2010 of the Customs, Excise & Service Tax Appellate Tribunal South Zonal Bench, Bangalore. The appeal of the Revenue was dismissed. The respondent company has Central Excise Registration and is a manufacturer of Sea Water Magnesia. During the initial establishment of the factory, the assessee had taken modvat credit on certain items and decl....

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....foresaid purpose; and c) Moulds and dies, generating sets and weigh bridges used in the factory of the manufacturer. After the notification dt. 23.7.1996, clauses (f) and (g) were added to the Explanation-I to Rule 57-Q whereby refectories and refractory material and steel tubes and pipes were also enumerated as 'capital goods'. On an assumption that the assessee availed modvat credit irregular....

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.... of the relevant rules by the Commissioner of Appeals and the Tribunal is that the goods in question are covered by clauses a, b and c of the Explanation-I to Rule 57 Q of the Central Excise Rules, 1944 and that though the amendment to the explanation was by the notification dt. 23.7.1996, 'capital goods' were already covered by clauses a to c; steel pipes and tubes fall to be characterized as 'ca....