2001 (12) TMI 152

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....t the Order-in-Appeal No. 128/97 dated 17-4-97 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The point to be considered in this case is whether the angles, plates and joists used for construction of their factory building including kiln as a part of their expansion programme are eligible to Modvat credit as capital goods under Rule 57Q of the Central Excise Rules. 3. ....

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.... Works reported in 2000 (116) E.L.T. 52 wherein it was held that plain plates used for repairing the worn-out/broken parts of the kiln shell eligible to Modvat as kiln is a part of the plant in the factory. He said that since the items are used as kiln in turn as a part of the plant in the factory they are eligible for Modvat credit. 4. Both the sides fairly conceded that the issue with referen....