1998 (10) TMI 197

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..... . [Order]. - The appeal is against Order-in-Appeal No. 1093-CE/MRT/97, dated 1-9-1997 passed by Commissioner of Central Excise (Appeals), Ghaziabad upholding the Order-in-Original No. 6/97, dated 5-2-1997 passed by Assistant Commissioner of Central Excise, Saharanpur disallowing Modvat credit amounting to Rs. 11,612/- for Hot Rolled Coils in plate form. The claim was disallowed on the ground th .....

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..... Shri T.A. Arunachalam, learned Departmental Representative submitted that the H.R. Coils cannot be taken as inputs in the manufacture of paper. They are used only for the manufacture of Tanks. These cannot be treated as capital goods for bringing the case under Rule 57D(2). He pleaded that the appeal be dismissed. 4. I have considered the submissions. In the Order-in-Original it had been hel .....

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..... or those inputs which have gone in the manufacture of capital goods used captively in the manufacture of final product which are otherwise exempt from payment of duty under Notification 67/95, dated 16-3-1995. The storage and processing Tanks are clearly capital goods. The appeal merits acceptance. I order accordingly and set aside the impugned order. 5. Appeal is allowed.
Case laws, Dec .....

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