9911796707
TMI Blog1997 (7) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... ulati, Vice President]. The issue in the appeal relates to benefit of Modvat credit under Rule 57Q in respect of (1) Gaskets (2) Electrical Insulators (3) spares of for CV packing and (4) copper cables. The lower authority in para 3 in this regard has observed as under : 3. From the usage as indicated in the Assistant Commissioner s order. I observe that excepting Lubricating Oil, and carc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of its role either in or in relation to the manufacture of this goods. 2. The Revenue is aggrieved against this finding of the lower appellate authority and urged the following ground in this regard : 1. Gasket :- Gaskets are used only in pipeline to prevent leakage of the process of fluids. These gaskets are not used for the manufacture of final products and hence gaskets cannot be trea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t used in the manufacture of final products and they also do not bring about any change and these are just conductors of electronic signals from the control system. Hence this item merits rejection under Rule 57T. 3. The learned DR for the department reiterated the grounds of appeal. 4. The learned Advocate for the respondents has pleaded that the lower appellate authority has understood the u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered as capital goods as defined under Rule 57Q. We observe that the benefit of Rule 57Q is available only for certain category of goods which are used as set out under Rule 57Q and those goods will alone be eligible for the benefit. In the circumstances we hold that the lower authority's order is not proper order and we set aside the same and remand the matter to the said authority for de novo c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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