2005 (2) TMI 660

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..... olved in this appeal filed by M/s. Wilway Fort India Ltd. is whether the Modvat credit of the duty paid on Evaporation Boat is available to them during the period May, 1992 to February, 1994. 2. Shri Mohan Lal, learned Advocate, submitted that Evaporation Boat (crucible) is a consumable and does not fall in the category of capital goods and as such exclusion clause of Rule 57A of Central Excise .....

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..... ut the inputs and the Appellants are eligible for the benefit of Modvat credit. He relied upon the decision in the case of Lohia Brass Pvt. Ltd. v. CCE, Meerut 1998 (100) E.L.T. 356 (Tribunal), and CCE, Bhopal v. Bharat Zinc Ltd. 2000 (119) E.L.T. 135 (Tribunal). 3. The learned DR Shri P.M. Rao, submitted that the Commissioner (Appeals) has disallowed the Modvat credit by relying upon the de .....

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..... finition of the inputs at the material time. This was the view upheld by the Tribunal in the decision relied upon by the Commissioner in the impugned Order. The Larger Bench of the Tribunal has also held in the case of Melton India Ltd. v. CCE, Meerut 2000 (121) E.L.T. 701 (T-LB) that the ceramic evaporation boat used in the manufacture of metallised plastic films are appliances and cannot be tr .....

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