2000 (10) TMI 122

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.... S.S. Sekhon, Member (T)]. - This appeal preferred by the Department against the order in Appeal passed by the Commissioner (Appeals). 2. Appearing on behalf of the Department the ld. DR submits that the appeal is regarding the denial of Modvat credit on PVC pipes used outside the factory premises for the purposes of drawing water from the well situated at a distance of 200 metres from factory ....

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...., the water cannot be brought into the factory for use and therefore the credit is eligible. He cited the Larger Bench decision in the case of M/s. Vikas Industrial Gas v. CCE, Allahabad - 2000 (118) E.L.T. 257 (Tribunal-LB). In that case the issue was whether Modvat credit under Capital Goods claimed for a pump used for delivering water from the reservoir through the pipelines to the factory loca....