2002 (6) TMI 130

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....1/2001 (TRY) (PNV), dated 19-10-2001, passed by the Commissioner of Central Excise, Trichy, by which, the Commissioner has allowed certain capital goods to be eligible for Modvat credit but has disallowed the Modvat credit on items like Pipes and Pipes Fittings, Control Valves, Acetal Dehyde Tank, Condensate Tank, FRP Tanks, Transmitter, Pumps, and Cooling Towers. 2. Learned Consultant Shri. A.....

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....n't be ensured, as the process requires continuous flow of material. He relied on the judgment rendered in the case of CCE, Patna v. Bihar Caustic & Chemicals Ltd., 2000 (118) E.L.T. 196 (T). As regards Control Valves, the ld. Consultant submitted that they are used to monitor flow of liquids in the absence of which it may result in major catastrophe. The Control valves are connected in the pipeli....

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....n. He also submitted that FRP Tanks are used for storing the week acid, which is a by-product. In this connection the ld. Consultant relied on the judgment rendered in the case of Ayes Dyes & Chem v. CCE - 2000 (116) E.L.T. 524 (T). He also relied on the judgment rendered in the CEGAT, West Zonal Bench, Mumbai, in the case of STS Chemical Ltd. v. CCE, Mumbai-III, reported in 2001 (132) E.L.T. 704 ....

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....t, which are the utilities of the plant. In this connection the ld. Consultant relied on the judgment rendered in their own case in the matter of CCE, Trichy v. EID Parry, reported in 2001 (42) RLT 459 (CEGAT), by which FRP cooling towers has been held eligible capital goods. In view of the above submission, the ld. Consultant requested that, the order of the ld. Commissioner may be set aside, whi....