2004 (3) TMI 673

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..... t appeal is directed against the order of the lower authorities under which the claim for Modvat credit in respect of duty paid on steel plates used in the manufacture of stainless steel/carbon steel welded/seamless tubes and pipes was rejected. The appellants had filed declaration under Rule 57T of the Central Excise Rules 1944, claiming credit on the said goods as capital goods. The said declara .....

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..... .19. This fact is not disputed by the revenue. The Pickling Bath manufactured from the steel plates (on which credit is taken) do fall under Heading No. 84.19. If that be so, the steel plates being the component of goods listed under Rule 57Q are undoubtedly eligible for Modvat credit in terms of Rule 57T/Q. 5. In the absence of allegation of any other grounds to deny the credit.. I hold that .....

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