2001 (11) TMI 687

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..... arn falling under sub-heading 52.05 of the Schedule. They were denied the Modvat credit amounting to Rs. 82,650/- availed on the Aluminium Extruded Profiles as capital goods under Rule 57Q of the Central Excise Act, 1944. This was denied to them by the Asst. Commissioner of Central Excise, Sonepat vide his order dated 3-11-97 and upheld by Commissioner (Appeals), New Delhi vide her order dated 28 .....

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..... Aluminium Extruded Profiles and fibre glass are used for making their humidification plant which is essential for maintaining certain level of humidity to get the yarn of a particular quality (in the final product). The query raised in the order of Commissioner (Appeals) is still not answered and it is not explained as to how these items would be eligible for the purpose of availing the Modvat cre .....

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