2002 (5) TMI 360

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..... [Order]. The appellants manufacture Sulphuric Acid, Oleum, Liquid Sulphur and Di-Ethyl Sulphate falling under Chapter 28. They fabricated, Sulphur Melter with Coils and paid a duty of Rs. 7,71,311/- on this item. They used it captively within their factory and availed the Modvat credit of the aforesaid amount under Rule 57Q of Central Excise Rules, 1944 on the fabricated item as capit .....

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..... ther imposed a penalty of an equal amount on them under Rule 57AH and Rule 173Q of Central Excise Rules, 1944. 2. The party filed an appeal. The Commissioner (Appeals), Jaipur in his order dated 7-2-2002 observed that the Sulphur Melter with Coils is immovable property and was non-excisable goods, hence no duty was payable on the same. Consequently, he upheld the order passed by the original aut .....

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..... find much force in these findings. The payment of Central Excise duty on the item under consideration is not in dispute and it is also not disputed that the same is used in the factory for the manufacture of final products by the appellants prima facie satisfying the provisions of Rule 57Q of Central Excise Rules, 1944. I therefore, waive the requirement of the pre-deposit of the duty and penalty .....

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