1999 (11) TMI 215

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..... [Order per : G.A. Brahma Deva, Member (J)]. The dispute relates to following items :- 1. Semi finished product i.e. Roughly shaped forgings. 2. Spacer Type coupling for water pumps (part.) 3. Panel Board 4. Water Ringh Vacuum Pump and its accessories set. Whether they are eligible capital goods in terms of Rule 57Q to avail the modvat credit is an issue to be considered in thi .....

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..... the view that this issue will have to be re-examined by the Commissioner. Accordingly, I direct the Commissioner to examine this limited issue after providing an opportunity to the appellants to substantiate their claim in support of their contention that the item as such can be used without any further process of machining. 5. As regards remaining items, I find that eligibility of Modvat cred .....

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