2004 (9) TMI 555

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..... iled by the Revenue against the order of the Commissioner (Appeals). 2. The respondents are manufacturers of M.S. Ingots, slabs and billets etc. falling under Chapter 72 of the Central Excise Tariff Act. They were availing Modvat credit on asbestos yarn and texti-packing. They were denied Modvat credit on asbestos yarn and texti-packing under heading capital goods . But on appeal, when the case .....

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..... the pipe line does not burst when the gases at high pressure pass through it. He stated that this item is fully covered by the definition of inputs as these are used in or in relation to the manufacture of final product. He said that although this is not directly participating in the process but under rule 57A for being eligible to credit it is not necessary that inputs are directly participating .....

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..... s Steel Ltd. v. Asstt. CCE, 1993 (66) E.L.T. 594 (Cal.). (6) Oswal Steels v. CCE, New Delhi - 1997 (92) E.L.T. 637 (Tribunal). 5. I have carefully considered the submissions made by both the sides. 6. I find that the Commissioner (Appeals) in his order has given the finding that asbestos/texti has been used for wrapping pipe line which are used for carrying gases during their manufactu .....

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