9911796707
TMI Blog1999 (11) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... t, for the Respondent. [Order]. - In this Revenue appeal against the Order-in-Appeal Nos. 30, 31 and 32/97 (CBE), dated 30-1-97 passed by the Commissioner (Appeals), the Revenue is aggrieved, on the respondents taking Modvat Credit of Rs. 18,761.33 on the items as follows : (a) Desicant Dryer : Rs. 5,192.33 (b) Weighing Scale : Rs. 9,810.00 (c) Clearer Roller Cleaner Unit :&emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this item is used for cleaning rolls used in the ring frame and therefore has no direct nexus with the manufacturing process. Therefore, these goods do not qualify under Rule 57Q as capital goods for Modvat credit. 3. The learned Consultant submits that as far as weighing scale or Portable Platform Scale is concerned, on merits thereof, it is clearly in his favour in view of this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is used to dehumidify the air used in the carding machine and is necessary for processing of cotton and therefore it has got direct nexus with the manufacturing operation. With respect to Clearer Roller Cleaner Unit the learned Consultant submits that the same is used to clean cut rolls which are then used in the ring frames. If this is not done, then yarn of uniform quality cannot be spun by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this item is necessary to produce yarn of uniform quality in the ring frames. Therefore, this has direct nexus with the manufacturing process. Hence it qualifies for Modvat credit under Rule 57Q. 7. As far as Weighing Scale or Portable Platform Scale is concerned, on merits respectfully applying the ratio of the earlier Final Order No. 2449/98 (supra) in the respondents own case, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
