9911796707
TMI Blog2001 (7) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the Order-in-Appeal, dated 24-11-99 passed by the Commissioner (Appeals), Bhopal. The respondents manufacture cotton yarn and synthetic staple fibre yarn falling under Chapters 52 and 55 of Central Excise Tariff Act, 1985. They availed Modvat credit totally amounting to Rs. 9025/- on the strength of the quadruplicate copy of invoice rubber stamped as duplicate for transporter . The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... say that it is used for insulation of humidification plant for maintaining the temperature. It is contended that fibre glass thus has no role in the manufacturing process or production of excisable goods and thus, they did not fall within the purview of the definition of capital goods envisaged under Rule 57Q in as much as this item is not a machine, machinery, plant, equipment, apparatus, tools o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dly, the impugned invoice of the respondents availing Modvat credit was not printed but rubber stamped with the above inscription. In this view of the matter, the credit on such invoice cannot be admitted. Similarly, no fault could be found with the findings of the original authority with regard to the denial of the Modvat credit to the respondents on the fibre glass since it is not used either in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities that this issue has not been considered in the proper prospective in the light of the decision cited above. Therefore, the matter calls for remand for de novo consideration and passing a speaking order on the issue. Consequently, the Revenue appeal so far as it concerns the Modvat credit on rubber stamped invoice and on the inputs material, fibre glass is allowed and the matter relating to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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