2000 (3) TMI 465

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..... Ltd., Raigarh manufacture Iron Steel products, Machines, Wood and Articles of Wood. 2. The Assistant Commissioner of Central Excise Division, Bilaspur vide his Order-in-Original dated 6-11-90 allowed them the Modvat credit of Rs. 43,058/- under Rule 57Q of the Central Excise Rules, 1944 on the following items : (i) Spare Assembly Cards for Alarm Annunciators, (ii) Spare Cards for .....

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..... r of are words of vide amplitude which might have direct or indirect significance depending upon the context. He observed that there was no dispute over the noticee's contention that theirs is an integrated steel plant and all the machines, machinery are essential parts of the integrated steel plant. Therefore, he came to the conclusion that Modvat credit was admissible on these items under Rule .....

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..... iod. On careful consideration of the submission made before me, I am of the view that the original authority has gone into the function of each and every item in the manufacturing process and allowed the Modvat credit on them keeping in view the restrictive and limited scope of the then existing definition of capital goods under Rule 57-Q. The appeal of the department has not brought out any basic .....

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