2005 (6) TMI 181 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat credit of Rs. 61,572 on capital goods used in the assembly of fire hydrant system. The capital goods were procured from different suppliers with specific sub-headings not excluded under Rule 57Q. The credit was allowed as no end-use condition is in Rule 57Q. The impugned order was set aside, and Modvat credit was granted to the appellants.