2002 (5) TMI 724

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..... ppellants manufacture V.P. Sugar and Molasses falling under Chapter Heading Nos. 1701.31 and 1701.39. During the months of January, 1997 to March, 1997, they had availed the Modvat credit on capital goods viz., High pressure steam jointing sheet permanite metallic, low pressure steam jointing sheet non-metallic and white dry asbestos packing under Rule 57Q of the Central Excise Rules, 1944. The pr .....

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..... lls v. CCE, Meerut in which the benefit of Modvat credit on the same jointing sheets and asbestos packing which is used for making pipes leak proof is held to be admissible. The ld. Counsel for the appellants has also filed a copy of the above decision. I find that the case of the appellants is fully covered by the above decision of the Tribunal. Following the ratio of the same, I allow the appeal .....

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