2002 (8) TMI 483

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..... This is an appeal filed by the appellant against the order dated 10-6-99 passed by the Commissioner (Appeals), Customs and Central Excise, Ghaziabad. The issue relates to availment of Modvat credit on gas purifier system. 2. Shri S.N. Sridhar, learned Company Secretary has appeared on behalf of the appellant and he has filed a written statement and submitted that gas purifier system was impo .....

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..... on of their electrical/electronic equipment and personnel with an industrial purafil side access system. He also took me to page 3, para 3 of the written submissions to apprise the technical aspect of the gas purifier system and in para 5 it is clearly stated that this system consists of (a) industrial purafil side access system and (b) puracarb media. The aforesaid two combined together will make .....

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..... to (e) of the definition appended to Rule 57Q(1) of the Central Excise Rules. Hence credit of duty on these items is not allowable to the appellants 3. Shri H.C. Verma, learned JDR has appeared on behalf of the Revenue and he has reiterated the findings of the lower authorities and has very categorically submitted that the appeal is devoid of merits and as such the same may be dismissed. 4. Af .....

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