2007 (6) TMI 73

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....ssioner (Appeals) allowing Modvat credit to the respondents on parts and components of co-generation plant for the period 1997-2000. The lower appellate authority considered mainly three issues viz. (a) whether the above credit was liable to be denied to the party under Rule 57Q of the Central Excise Rules, 1944 on the ground that the items which were claimed to be 'modvatable' were parts/componen....

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....e appellant and ld. Sr. Advocate for the respondents, we find that the said issue is no longer res integra. A Larger Bench of this Tribunal in the case of Ballarpur Industries Ltd. v. CCE, Belgaum, 2000 (116) E.L.T. 312 (Tribunal), considered a similar issue relating to input-duty credit. The assessee In that case had taken Modvat credit on certain fuel which was used in the generation of electric....

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....e Modvat scheme. The provisions of Rule 57R(2) are pari materia. After noting this position, a regular Bench of this Tribunal in the case of CCE, Raipur v. H.E.G. Ltd., 2004 (177) E.L.T. 605 (Tri.-Del.) held that Modvat credit on capital goods could not be denied to the assessee under Rule 57Q/57AB on the ground of non-fulfilment of any condition set out under sub-rule (2) of Rule 57R. Ld. Counsel....