2001 (9) TMI 174

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....e Commissioner (Appeals), the Revenue has filed the present appeal, I have heard Shri A. K. Chattopadhyay, learned JDR, for the Revenue and Shri P.C. Das, learned Consultant for the respondent company. 2. A very short point is involved in the present appeal. The original adjudicating authority had disallowed the Modvat credit to the respondents in respect of "Loadall" received by them from M/s.....

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....held to be eligible capital goods. "Loadall" in question would also be admissible modvatable capital goods. 3. I find that admittedly "Loadalls" have been classified by the Central Excise Officers having jurisdiction over the manufacturer's factory as falling under heading 84.29. There is also no dispute that Rule 57Q excluded the items falling under heading 84.29 from the definition of capital....

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....ls) for arriving at a finding, are not appropriate in as much as in all those cases, the issue before the Tribunal was that whether the Modvat credit can be legally denied to the assessee when the description of the goods, as described by him in their Rule 57G declaration and as given in the invoices, is identical, but there is some change in the classification of the product, as given in the decl....