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TMI Blog2002 (3) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner (Appeals) allowing Modvat credit of Rs. 81,119/- on Front End Loader under Rule 57Q of the CE Rules, 1944. 2. Examined the records. The Respondents are engaged in the manufacture of sugar and molasses. Front End Loader is a machine used for feeding bagasse from bagasse yard into the boiler furnace through bagasse carrier. Undisputedly the boiler furnace is a part of the suga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds under Rule 57Q at the material time. 3. The learned DR has reiterated the above ground before me today and has drawn my attention to the definition of capital goods under Rule 57Q. 4. Nobody has turned up from the respondents' side to oppose this appeal in spite of notice. 5. I have considered the submissions of the learned DR and have examined the relevant provisions of law. Apparentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion which is applicable to the goods in question on which the credit was taken on 25-12-1996. According to this definition, the goods falling under Chapter Heading 84.29 stood excluded from the coverage of the definition of capital goods as already noted. 6. In view of the above position of law, credit was not admissible to Front End Loader falling under sub-heading 84.29 at the material time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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