2001 (8) TMI 266

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....ion for consideration in these appeals is the eligibility to the credit specified in Rule 57Q for the periods July to November, 1994 in Appeal No. E/1908/96 and February to June, 1995 in Appeal E/1881/96 of two items in the appellant's factory which manufacture liquid nitrogen/oxygen. The first item is cryogenic tank in which the gases, after their extraction from the atmosphere, and liquefaction,....

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....y high degree of durability". It had held that wires, cables and such goods are clearly not themselves producing or processing any goods to bring about any change in the capital goods. The goods would therefore be covered by the ratio of this decision. 3. The departmental representative cites before us observations in paragraph 7 of the decision of the larger bench of the Tribunal in CCE, I....

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.... items, which were included under clauses (d) and (e), if satisfied any one of the three conditions prior to 16-3-1995, they would have been entitled to the Modvat credit. By the specific inclusion in the notification, which came into force on 16-3-1995, the various items included in clauses (d) and (e) need not satisfy any of the above mentioned three conditions with effect from that date." 4.&#....