1998 (9) TMI 159

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. Shri S.V. Singh, JDR, for the Respondent. [Order]. - On hearing both the sides, the request in the Misc. application for early hearing is granted. Considering the fact the issue involved in this appeal is covered by precedent decision of the Tribunal, the appeal itself is taken up for disposal. 2. After hearing the ld. Counsel Shri W. Christian for the appellants and Shri S.V. Singh, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case of Modern Petrofils v. Commissioner of Central Excise, Baroda - 1997 (96) E.L.T. 404 (Tribunal) will have to be directly applied in this case also, where the Tribunal has held that pipes and fittings are used for flow of various media like air, steam and water within the plants in the factory, will be eligible for Modvat credit under Rule 57Q as part of the plant. Following the ratio of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X