2003 (8) TMI 453

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..... In this appeal filed by Revenue, the issue involved is about the eligibility of certain goods for the Modvat Credit under Rules 57A and 57Q of the Central Excise Rules, 1944. 2. I heard Shri H. Kothikar, learned SDR for Revenue, and Shri D.P. Marathe, Manager (Excise) of the Respondents. The Commissioner (Appeals) has allowed the Modvat Credit in respect of Silicon Spray and Water Treatment C .....

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..... d Water Treatment Compound, which has not been disputed by the Revenue, clearly shows that these are used in or in relation to the manufacture of final products of the Respondents, namely, Polyester Filament Yarn. As these inputs are used in or in relation to the manufacture of final products, they are eligible inputs for the purpose of availing Modvat Credit. 3. The Commissioner (Appeals) has a .....

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..... espect of these items. As per the definition of the capital goods under Rule 57Q of the Central Excise Rules at the relevant time and as interpreted by the Supreme Court in the case of CCE, Coimbatore v. Jawahar Mills Limited, 2001 (132) E.L.T. 3 (S.C.), any machine/machinery, etc. which is used in producing or processing of goods or bringing about any change in any substance in the manufacture of .....

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