2002 (4) TMI 873

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..... its parts falling under Chapter Heading No. 8504.00. They are also availing the Modvat credit on inputs under Rule 57A of the Central Excise Rules, 1944. During the month of June and July, 1998, they took credit of Rs. 2,079/- on the input items viz., Support Angles Bracket Lashing purchased by them. The Deputy Commissioner of Central Excise, Gwalior vide his Order dated 29-5-1999 denied them th .....

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..... H.C. Verma, JDR for the revenue. The respondents are not represented despite the notice. In the revenue appeal, it is contended that the support angles and bracket lashing are used for transportation of transformer. They are used to weld the transformer at one end of the truck body for transportation. Therefore, it is contended that these items do not appear to be the inputs for the transformers .....

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