2001 (10) TMI 672

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..... appeal, the assessee is aggrieved by the denial of Modvat credit on HPLC system as capital goods by the departmental authorities. I have examined the records and heard both sides. Ld. Counsel for the appellant, Sh. A.C. Jain, reiterating the grounds of the appeal, submits that HPLC system is an on-line equipment used for testing the purity of materials emerging during the course of the chemical r .....

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..... the same item was considered and held to be eligible capital goods. 2. Ld. JDR, Sh. V.K. Verma reiterates the findings of the adjudicating and lower appellate authorities. 3. I have examined the submissions. As rightly pointed out by ld. Counsel, the adjudicating authority itself has recorded a finding that the HPLC system was used for testing of the raw materials and the materials emerging in .....

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..... ic alcohols. In other words, it is used to segregate the impurities from Sorbitol and other polyhydric alcohols. This mode of separation of impurities by high power liquid column chromatographic system is indispensable for the manufacture of pharmaceutical grade Sorbitol. Therefore, the HPLC system was used in the manufacture of IP Grade Sorbitol and the same was eligible for capital goods credit .....

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