2002 (4) TMI 716

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..... nue. The Respondents Chemfab Chlorates Ltd. manufacture Sodium Chlorates crystals and sodium chlorate lye. They are also availing the facility of Modvat credit on the inputs under Rule 57A and on capital goods under Rule 57Q of the C.E. Rules, 1944. They availed Modvat credit of Rs. 22,893/- on titanium pipes and another amount of Rs. 22,080/- on miniature oil circuit breaker as capital goods. The .....

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..... y vide his orders-in-appeal No. 59/99 (T) (MJ), dated 10-11-99 and 61/99 (Try) (MJ), dated 19-11-99 respectively. 3. The present are the appeals by the Revenue against the aforesaid two impugned orders of the Commissioner (Appeals). 4. I have heard Shri C. Mani, learned DR for the appellant-Revenue. 5. The respondents are not represented despite notice. There is no communication from them ei .....

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..... can be machines, machinery, plant, equipment, apparatus, tools or appliances. Any of these goods if used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product would be Capital Goods and therefore, qualify for availing Modvat credit. 7. The Revenue appeals therefore, have no merits and the same are accordingly dismissed. .....

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