2005 (11) TMI 119

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....der per : Moheb Ali M., Member (T)]. - Vide impugned order the Commissioner (Appeals) denied Modvat credit on water coolers taken by the appellants under Rule 57Q of Central Excise Rules on the ground that the declaration under Rule 57T(4) was filed on 27-8-97 i.e. delay of 19 days and that water coolers were used in the manufacture of exempted engineering products namely Synthesis gas. The appell....

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....vocate reiterated that ultimately Synthesis gas (intermediate product) was used in the manufacture of final product, Ammonia, which is cleared on payment of duty. The Additional Chief Engineer of the appellants issued a certificate describing the fact that water cooler is installed in the synthesis loop. It is a settled decision that Modvat credit cannot be denied on the ground that the input was ....