2003 (6) TMI 147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Agrawal, Member (T)]. - The issue involved in this Appeal filed by Revenue is whether Modvat credit of the duty paid on capital goods is available to M/s. Shree Prithvi Rolling Mills (P) Ltd. 2. When the matter was called, no one was present on behalf of the respondents in spite of notice nor there was any request for adjournment. It is also observed that the notice has been duly received by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es, 1944 is not available to the respondents. She relied upon the decision of the Supreme Court in the case of Jaypee Rewa Cement v. CCE - 2001 (133) E.L.T. 3 (S.C.), wherein the Modvat credit of the duty paid has been disallowed in respect of the capital goods used outside the factory in view of the provisions of Rule 57Q. She finally submitted that the reliance of the Commissioner (Appeals) on t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me under the purview of the Compounded Levy Scheme under Section 3A of the Central Excise Act, they had changed the boundary of their factory premises and weighing bridge came to be outside the factory premises and was used for commercial purpose. It is thus apparent that the weighing bridge has now been removed from the factory and in view of the provisions of Rule 57S of the Central Excise Rules....