2004 (12) TMI 205

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....llants under Rule 57Q of the Central Excise Rules, 1944 for the period Sept.'97 to Feb.'98 in respect of the capital goods mentioned in the annexure to the show-cause notice. Hence this appeal. 2. Heard both sides. Ld. Counsel for the appellants submits that the above goods were components of "high pressure boiler" which was used for generating steam which in turn was used for the manufacture o....

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.... H.E.G. Ltd. [2004 (177) E.L.T. 605 (Tri.) = 2004 (60) RLT 121 (CESTAT-DEL.)] wherein certain parts of a captive power plant were held eligible for Modvat/Cenvat credit. Ld. Counsel also relies on the Tribunal's decision in CCE, Raipur v. Jindal Steel and Power Ltd. [2003 (158) E.L.T. 178], in which case also capital goods used in a captive power plant were held eligible for Modvat credit under Ru....

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....contested. During the material period (Sept. '97 to Feb. '98), admissibility of credit on capital goods depended on the classifiability of such goods under specific headings/sub-headings of the Tariff Schedule. Machines falling under Heading 84.02 were covered by S. No. 2 of the Table annexed to Rule 57Q for the purpose of Modvat credit. S. No. 5 of the said Table covered components, spares and ac....