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TMI Blog1999 (6) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Member (T)]. This is an appeal against denial of Modvat credit on capital goods under Rule 57Q of the Central Excise Rules, 1944. 2. The facts of the case briefly stated are that the appellants are manufacturer of synthetic rubber and ethyl alcohol. They were availing Modvat facility under Rule 57A on inputs and Rule 57Q on capital goods. The Department issued a SCN on 28-9-1995 calling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Shri Kapil Vaish, Chartered Accountant appeared for the appellants and submitted that the applicants had prepared a chart indicating the date of filing the declaration and the description of the goods, their function and location in the plant and machinery. He submitted that in the cases ennumerated in the chart, there has been a delay in filing the declaration, the delay ranged between one d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts covered under Explanation to Rule 57Q of the Central Excise Rules, 1944. He submitted that the item at S. No. 4 which are spares for pump, items at S. No. 5 6 are spares for repair of pump, repair of tube well pump, spares for repair of gear box. Ld. CA submitted that industrial valves are used for controlling the flow of liquid chemicals and that these items are specifically covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hartered Accountant submitted that all other items were also in the form of Spares for the plant and machinery used by them. When questioned about chemical spray for dye penstrant test, ld. Chartered Accountant could not explain as to how this was capital goods. 5. Shri H.K. Saran, ld. DR appeared for the respondent Commissioner and reiterated the findings of the authorities below. 6. Heard th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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