2000 (6) TMI 228

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..... ellants are engaged in the manufacture of Bare Piston Piston assembly falling under Chapters 84 and 87 of the Schedule to the Central Excise Tariff Act. They are availing Modvat facility on capital goods under Rule 57Q of the Central Excise Rules. In February 1997, they took Modvat credit of the duty paid on exhaust fans amounting to Rs. 1697.00 treating the goods as capital goods under Rule 57Q .....

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..... principal ground stated in the memorandum of appeal, and reiterated by advocate, is that exhaust fans falling under the said heading 84.14 were not included in the excluded category of capital goods stated under Clause (aa) of Explanation-1 to Rule 57Q(1) of the Central Excise Rules. I have examined the cited provisions of Rule 57Q(1) and I find that exhaust fans do not figure in the list of goods .....

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