9911796707
TMI Blog2001 (10) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... arasimhan, Advocate, for the Respondent. [Order]. - In this appeal filed by the Revenue, the question which arises for consideration is whether the below listed items, on which Modvat credit was taken by the respondents during 1995, were capital goods eligible for such credit under Rule 57Q of the Central Excise Rules, 1944 during the said period. (i) Glass making machine parts (operating lead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were not used for producing or processing of any goods in the respondent's factory. Ld. Counsel, Shri B.L. Narasimhan for the respondents submits that the appellant has not challenged the essential findings recorded by the lower authority in relation to the functions of the goods in question. He submits that all the goods have been held by the lower appellate authority to have been used, one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the impugned order was not a speaking order, I would have allowed the present appeal on that ground. 6. I have examined the use of each and every item as noted in the impugned order and I find that the use of any of the items has not been disputed by the appellant. I find that the use, as noted in the impugned order, of each of the goods in question has brought out a nexus between ..... X X X X Extracts X X X X X X X X Extracts X X X X
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