2001 (12) TMI 152 - AT - Central Excise

Summary

The appeal was against Order-in-Appeal No. 128/97 passed by the Commissioner of Central Excise (Appeals), Bangalore. The issue was whether certain items used for construction of a factory building, including a kiln, are eligible for Modvat credit as capital goods under Rule 57Q of the Central Excise Rules. The Tribunal remanded the matter to the adjudicating authority to examine the extent of usage in the kiln and ruled that the items used in the construction of the factory building were not eligible for Modvat credit.