1999 (8) TMI 313

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e letter dated 25-5-1999 to decide the appeals on merits. Therefore, the appeals are being taken up in the absence of the Respondents. 2. In the impugned order the Commissioner of Central Excise allowed the benefit of Modvat credit under Rule 57Q as capital goods on the following items: (1) Triple Pole star with Insulator which is a safety device used in isolate input liner against back surge .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r dryer and Pneumatic refractory gunning machines, Coke injection machine-used for charging coke into the Arc furnace, Pneumatic refractory gunning machine is used for gunning repair of Electric arc furnace. (9) Vacuum circuit breaker is used as a safety device which disconnects the supply due to overloading/short circuiting or heaving fluctuation of supply of electric current. (10) Black stee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ring process. He, further, submits that the goods in question were included in the definition of capital goods under the Notification No. 11/95-C.E., dated 16-3-1995 and 14/96-C.E. dated 23-7-1996. He submits that prior to issuance of these notifications the goods were not covered under the definition of as capital goods. 4. Heard learned JDR and perused the appeal papers. 5. The issue involve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X