2003 (1) TMI 717

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....it, Member (T)- The appeal filed by Revenue is directed against the Order-in-Appeal No. 7/2002-TRY (C.EX) (PNV) dated 8.3.2002, by which the learned Commissioner (Appeals) has set aside the order passed by the lower authority and allowed the appeal of the respondent-assessee and held that all these items are 'capital goods' under the erstwhile Rule 57Q of Central Excise Rules, 1944. Whi....

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....he respondent-assessee. However, they have filed a letter today and have submitted that the said capital goods viz. Check plate, Plate, Channels and Frame support were used for making operating platform around "continuous pan", and the same is used to periodically check the boiling point of the syrup in the "continuous pan" in the sugar plant. Unless the platforms are available, it is not possible....

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....hat duty paid on items viz. Joints, Chennels, Angles Rolled and SS Welded tubes Chequered plates and ITR plates would be eligible for Modvat credit as 'capital goods' under the erstwhile Rule 57Q of Central Excise Rules, 1944. Ld. Commissioner has also observed that this decision was challenged by the department and the Hon'ble Supreme Court has dismissed the Revenue appeal and upheld ....