2001 (12) TMI 657

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..... s manufacture Chemicals . They have been allowed Modvat credit on the items viz., Cover Suction Side R/L, Rigid PVC Pipes, M.S. Tubes and Steam Union as capital goods under Rule 57Q by the Commissioner (Appeals), Jaipur vide his Order dated 11-9-2000. The amount involved is Rs. 35,436.75. The Revenue are in appeal against the impugned order of Commissioner (Appeals). I have heard Shri B.C. Mahey, .....

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..... caustic soda production process. (d) STEAM UNION is used for giving cooling effect only. 2. The only contention raised in the appeal of the Revenue is that these are not used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product. As per the functions specified above in respect of each of the item in the manufacturing .....

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