1998 (12) TMI 263

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..... t against their decision of the Commissioner of Central Excise and Customs (Appeals), Pune, made in Order-in-Appeal No. P-II/37/98, dated 31-3-1998 whereunder he denied the Modvat credit on caustic soda flakes, components of cooling tower and voltage stabilisers under Rule 57A. The appellants are mainly engaged in the manufacture of two wheeled motor vehicles falling under Chapter 87 of the CETA, .....

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..... ts of cooling tower are used in the factory for producing the final products. The argument of the lower authorities is that the goods are not capable of producing any excisable goods nor product of manufacturing process independently. In my view the approach of the departmental officials are wrong. In the case of Indian Glycols Ltd. v. C.C.E., 1998 (100) E.L.T. 217 it has been held as follows : .....

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