1998 (11) TMI 702

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....lant. Shri T.A. Arunachalam, JDR, for the Respondent. ORDER This application is filed with reference to the order passed by the Collector (Appeals), Ghaziabad dated 21-7-1998. 2. Learned Counsel stated that in this case the issue relates to claiming Modvat in respect of `evaporation boats' in which aluminium wires are placed for heat treatment. They claimed the benefit of Rule 57A but ....

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....in which ceramic boards used as inputs were held as eligible for Modvat. 3. Learned DR opposed the prayer stating that the item was not in the nature of inputs but in the nature of capital goods and therefore would not be allowed the benefit of Modvat under Rule 57A. It is a refractory item covered by capital goods provision but the benefit thereof also could not be given unless all the conditi....