1997 (2) TMI 583

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....hese three appeals bearing Nos. 270-CE/APPL/MRT/96 to 272-CE/APPL/MRT/96 arise out of a common order in original No. 41/Addl. Commr./95, dated 23-11-1995 passed by the Addl. Commissioner, Central Excise, Ghaziabad and hence these are being disposed of by a single order. 2. The facts of the case are M/s. Jindal Polyester, Gulaothi are engaged in the manufacture of synthetic filament yarn un....

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....ne etc. The appellant explained in details the functioning of these items in the manufacture of polyester filament yarn. The entire manufacturing process of polyester filament yarn was carried out with the help of steam, compressed air, chilled water for air conditioner and the black steel tubes were used for transferring air, chilled water from crystaliser machine to the driver machine and also f....

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....nd spinning stage. The polymer films were quenched at very low temperature of 18oC to help them solidify. 3. From this it will be seen that most of the item on which modvat credit have been availed by the appellants were covered by the difinition of Capital goods. Appellant also relied on various decision of Courts and Tribunal such as Union Carbide India v. C.C.E. - 1996 (86) E.L.T. 613 (....

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....chinery, therefore I am inclined to allow modvat credits on pressure guage, valves, process control instruments (for control of temperatures) A.H. 6.20 recorder, digital scales, black steel tubes, S.S. Powder, S.S. filters digital multi meters, spinnerate Inspection equipment. Quardraflow & Cooling Towers Components, cold water cleaning machine, aplab temperature controller electrical motors and i....