2000 (1) TMI 510

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..... se two appeals, the question involved is whether measuring instrument is entitled to Modvat credit under Rule 57A or not. The assessee in these two cases, are manufacturing measuring instruments falling under Chapter Heading 9031 and 8479. They were availing Modvat credit on duty paid on goods under Rule 57Q read with Rule 57T. They filed intimation about receipt of capital goods with the jurisdic .....

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..... he appellate authority held that the measuring instruments will come within the purview of the term inputs provided under Rule 57A of Central Excise Rules, 1944. Hence these two appeals by the department. The assessees have filed memorandum of cross-objections. All the four were heard together. 2 Shri Deepak Kumar, the ld. DR would argue that instruments can never be an input and he stresses the .....

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