1997 (12) TMI 338

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lication for dispensing with the requirement of pre-deposit of Rs. 20,111.60. 2. In this case benefit of Modvat credit in respect of hose pipe and stopper motor cards was denied on the ground that these goods cannot be considered as Capital goods under Rule 57Q of the Central Excise Rules, 1944. 3. Ld. Counsel appearing on behalf of applicant submits that hose pipes are used to cool the access .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... are used for water cooling. 6. The contention of the appellant is that these are used in or in relation to manufacture of the final product. The case of the applicant is arguable and the role of these goods in manufacture of steel and iron will be examined in detail at the time of final hearing. Taking into consideration the facts and circumstances of the case, the applicants are directed to dep .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X