2005 (6) TMI 181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ants against the impugned order-in-appeal, issue relates to denial of Modvat credit of Rs. 61,572/- to them on the capital goods in question detailed therein. The Modvat credit had been denied to the appellants on the ground that the goods in question had been used in the assembly of fire hydrant system falling under Chapter 84 which was excluded from the definition of 'capital goods' under Rule 5....