2001 (3) TMI 669

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..... Order]. - The respondents are manufacturers of Sodium 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 date .....

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..... eration is being used by the assessee in relation to the manufacture 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 .....

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