2002 (9) TMI 567

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..... anufacture cement falling under Chapter 25. The Assistant Commissioner of Central Excise, Udaipur, vide his order dated 30-7-97 has denied them the Modvat credit of Rs. 80,028/- availed by them on the item M.S. Tubes as capital goods under Rule 57Q of Central Excise Rules, 1944. He, in his order has observed that the M.S. Tubes are used for transporting of water and this function is not covered un .....

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..... ufacturing process undertaken by the appellant is already spelt out in the order of the original authority as extracted above. It is not stated in that order as to why this item cannot be considered as machine, machinery, equipment or appliances, etc., as defined under Rule 57Q of Central Excise Rules, 1944. The ground for denial of the Modvat credit is therefore subjective and without rational. I .....

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