2004 (6) TMI 400

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..... urthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellant is aggrieved with the Order-in-Appeal No. 2/2003 (V-II)CE dated 18-2-2003 passed by the Commissioner (Appeals), Visakhapatnam in which he has held that Aluminium Conductors are not eligible for Modvat credit in view of the amendments brought under Rule 57Q(1) of the Central Excise Rules. The finding recorded .....

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..... g about any change in any substance for the manufacture of final products has also been done away with. Thus any goods falling under these specified chapter headings and used in the factory are eligible for credit. This has been done to resolve the interpretational problems about the scope of Rule 57Q. 10. In the instant appeal, the eligibility of Aluminium Conductors has to be examined in t .....

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..... hey are not qualified as components, spares and accessories of the Rolling Mill and hence the benefit cannot be extended, as rightly held by the Commissioner (Appeals). He submits that there is no merit in the appeal the same is required to be rejected. 4. We have carefully considered the submissions and perused the records. The appellants have relied on a large number of judgments, which gr .....

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