2001 (10) TMI 874

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..... led by the Revenue against a common order passed by the Commissioner (Appeals) allowing Modvat credit to the respondents on various capital goods under Rule 57Q of the Central Excise Rules, 1944. 2. I have examined the records and heard ld. JDR, Shri Atul Saxena for the Revenue. The respondents are not represented in spite of notice. 3. The items, which have been held to be capital goods eligi .....

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..... no retrospective operation. This plea of the appellant presupposes that all the aforesaid goods are acceptable as eligible capital goods for Modvat purposes only by virtue of Notification No. 14/96-C.E. (NT). Yet another ground raised by the appellant is that none of the above goods, by reason of its use, can be held to have been used for producing or processing any goods or for bringing about an .....

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..... reme Court in the case of CCE v. Jawahar Mills Ltd. - 2001 (132) E.L.T. 3 (S.C.) = 2001 (45) RLT 739 (S.C.) has held that the question whether any goods are eligible for Modvat credit under Rule 57Q has to be examined with reference to the actual use to which the goods are put in the factory of production of final products. The decision of the lower appellate authority appears to be quite in keepi .....

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