2001 (12) TMI 151

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....vices' are eligible items to avail Modvat credit as capital goods in terms of Rule 57Q is an issue to be considered in this appeal. 2. As regards M.S. Plates, it is submitted by the Counsel that M.S. Plates used for fabrication of storage tanks. Storage tanks are eligible under Rule 57Q. He said once the storage tanks is considered as capital goods, since this has been used in fabrication of st....

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....ellants succeed on this issue. 5. With reference to energy saving device, Smt. Radha Arun pointed out that there is no clear finding by the authorities below whether this has been used in saving energy of the lighting system or it was exclusively used in the factory. She submitted that factual position required to be examined. In the absence of finding, I am also of the view that eligibility of....