TaxTMI 
TaxTMI 
1997 (2) TMI 583
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....70-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 under Chapter 54.02 and were issued s....
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....nt 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 for transferring ste....
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....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 (in which various good....