2007 (7) TMI 633

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....er of Central Excise has filed this appeal under section 35G of the Central Excise Act, 1944 stating that the following questions of law arise from the order of the Tribunal dated 21/9/2005, namely: "Whether an assessee can avail Modvat credit on capital goods namely M.S. Angles, M.S. Sheets, Plates, Channels, Pipes and Tubes under Rule 57Q of the Central Excise Rule, 1944 although these goods ar....

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.....) 2005 (190 E.L.T. 12 (Bom.) has held that the pipes and tubes used to carry water for cooling inert sphere in assessee's plant were used in the manufacture of final product and hence entitled to Modvat credit as capital goods. Similarly, the ApexCourt in the case of Vikram Cement V/s. Commissioner Vikram Cement V/s. Commissioner Vikram Cement V/s. Commissioner of Central Excise of Central Excise....