2001 (3) TMI 669

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..... odium Hydroxide (Caustic Soda) Lye/flakes/solid, liquid chlorine, Hydrochloric Acid etc. falling under various heading of Chapter 28. They availed Modvat credit under Rule 57Q of the Central Excise Rules totally amounting to Rs. 319/- on the item 4 Wire Temperature Transmitters . The Addl. Commissioner of Central Excise, Bhopal vide his Order dated 12-3-1997 disallowed the Modvat credit on this i .....

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..... anufacture of their final products albeit it does not have any direct role in the manufacture or production of excisable goods. The definition of capital goods under Rule 57Q at the relevant time provided that for the purpose of availing the Modvat credit under Rule 57Q the Capital goods should be used for producing on processing of final products. It is nowhere provide that they should have dir .....

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