2000 (3) TMI 733

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..... as filed the above appeal against the order of the Commissioner of Central Excise (Appeals) who has held that Modvat credit is admissible on slab milling cutter, slitting cutters and cutting blades as these items are capital goods under Rule 57Q of the Central Excise Rules. According to the Revenue, these items are not used for production or processing of goods or for bringing about any change in .....

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..... not be further processed till original yellow surface of the Brass and red surface of the Copper Plates is achieved by milling/cutting the surface by approx. 0.5 mm thick from both sides of the said 11 mm thick plate. The edges of these Cutter worn out by usage and thus these cutters are procured for replacement in the Slab Milling Machine. Slitting Cutters covered under Ch. Sub-heading No. 82. .....

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..... of the Sheets. The cutting blades are fitted on the Shearing Machine which cut the edges. The Blade/Knife wear out with the usage requiring replacement and thus are a component/spare of the Shearing Machine. The components spares detailed at item Nos. ii to iv above are fitted on the machine which are used for manufacture of the final product as explained above. The difference in slitting machin .....

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