2000 (6) TMI 351

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..... the rejection of Modvat credit and capital goods namely mechanically spliced steel wire rope slings had not been falling under definition of Rule 57Q on the reasoning that it does not help in anyway and is not used directly or indirectly in processess and producing final product. It had been contended by the appellants that without use of this item, the sugarcane cannot be unloaded within the fac .....

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..... d in the case of CCE v. Mansurpur Sugar Mills as reported in 1996 (87) E.L.T. 91, wherein cane unloader was considered as an essential requirement of processing of sugarcane in the manufacture of sugar, as the said item is required for carrying on the activities, as reasoned out in the order. The above noted judgment has been referred including the ratio of TELCO as reported in 1994 (70) E.L.T. 75 .....

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