2001 (11) TMI 141

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....e to the CETA, 1985. They availed the Modvat credit on the items viz., Pipe fittings; in-gold electrodes, screw cap sockets, P.P. Synthetic filter fabrics and filter pads as capital goods under Rule 57Q of the Central Excise Rules, 1944. The credit amounts to Rs. 73,764/-. The Asstt. Commissioner of Central Excise Dn. Ropar vide his Order dated 30-12-97 allowed the credit to them by observing that....

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....in the manufacturing process undertaken by the respondents is discussed in detail in the order of the Asstt. Commissioner. His findings in respect of each item are as follows : (i) Pipe Fittings : These pipes form integral part of the Plant and Machinery which is used for transfer of raw materials to processing sections of the Plant or for transfer of processed material from one section to anothe....