2001 (7) TMI 347

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - In this appeal filed by the Revenue, the issue involved is whether capital goods credit under Rule 57Q of the Central Excise Rules is available in respect of Conveyor Belt. 2. When the matter was called no one was present on behalf of the respondent. Shri Apurva Bhattacharya, ld. Advocate for the respondent, has requested for an adjournment on the ground that the question on eligibility .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uct. The Larger Bench further held that if any particular goods satisfy the requirement, the duty paid on such capital goods can be claimed by way of Modvat credit by the manufacturer. In the present case the Commissioner (Appeals) in the impugned order has given his specific findings that the conveyor belt is essential for the completion of manufacturing process of cement as the item conveyor bel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X