2001 (3) TMI 699

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..... ers of uncoated paper and paper board used for writing and printing falling under Chapter Heading 48 of Schedule to Central Excise Tariff Act, 1985. The Commissioner (Appeals), Chandigarh vide his Order dated 10-5-1999 has allowed them the Modvat credit totally amounting to Rs. 33,276.40 on the capital goods reversing the order passed by the original authority. The particulars of the goods are as .....

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..... ke glove control valve positioner These are used for seal tank lead controls the supply of black liquid (Machinery part) 7. Fenner V-Belts It is used for straw cutters and agitators for rotating the pulp 8. Spray Nozzles It is used for cleaning of the felt to improve the quality and productivity of paper machinery (Machinery part) 9. D .....

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..... these are not used in the manufacture for final products, therefore, the Modvat credit availed by the party is not admissible. I have considered these submissions. It is observed that the Commissioner (Appeals) in respect of each item has given his findings as to how they are used in the manufacture of final products and therefore, they are falling within the definition of the expression capital .....

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