2002 (5) TMI 695

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..... ]. The appellants manufacture Ultramarine blue, an excisable product in their factory at Dhadka in Asansol. In the course of manufacture, mixture of the processed raw materials are subjected to prolong heating in furnace called Pot Kiln/Bomb Kiln. Firing medium in Pot Kiln is Coal and LDO in Bomb Kiln. 2. Asbestos Rope Lagging is used in Bomb kiln for sealing the doors so that it insulates .....

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..... e on Asbestos Rope Lagging under the provisions of Rule 57Q or not. The appellants contention is that Asbestos Rope Lagging does not fall under the excluded category of capital goods under the provisions of Rule 57Q. The appellants have strongly relied upon the Tribunal s decision in the case of Commissioner of Central Excise, Patna v. Bihar Caustic Chemicals Ltd. reported in 2000 (118) E.L.T. .....

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..... s eligible modvatable capital goods. 6. Inasmuch as Asbestos Rope Lagging is a door Lining material of the furnace Bomb kiln and used for heat insulation by preventing heat transfer essentially for optimum production, the same has to be held as a part of the furnace in view of the law laid down by the various decisions discussed in the preceding paragraph. As such, I set aside the impugned order .....

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