2007 (7) TMI 633

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....h i/b. PDS Legal 1. The Commissioner 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 Ex....

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....E.L.T. 12 (Bom.) 2005 (190 E.L.T. 12 (Bom.) 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. Commiss....