9911796707
TMI Blog2002 (11) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal has been filed by the appellants against the impugned order-in-appeal dated 28-2-2002 vide which the Commissioner (Appeals) has affirmed the order of the adjudicating authority disallowing Modvat credit of Rs. 2,56,409/- but reduce the penalty from Rs. 1 lakh to Rs. 50,000/-. 2. The appellants availed Modvat credit on steel channels, dia axle flow fan, air distributor plate, fresh ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority, and the Revenue has not questioned the correctness of this part of the order. 3. The appellants have submitted their written submissions through their employee, Shri Satish Kumar, wherein they have alleged that the items on which Modvat credit has been disallowed fall under Heading 8414.80 of the CETA, and as such they are entitled to claim Modvat credit in respect thereof being t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompressors, air conditioning appliances and electric cables, is not attracted to the facts of the present case. The Modvat credit in respect of the channels has been denied to the appellants on the ground that they were used only for fabrication of sheds in the factory. These channels could not be treated as capital goods for claiming Modvat credit under Rule 57Q as is evident from the perusal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsing the order of the adjudicating authority in that regard, and the Revenue has not challenged this part of the order. 6. Consequently, the impugned order of the Commissioner (Appeals) disallowing the Modvat credit in respect of the above referred items is perfectly valid and does not suffer from any legal infirmity and as such the impugned order is affirmed. As a result, the appeal of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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