2008 (5) TMI 467

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..... ellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The dispute in this case relates to eligibility of Input Duty Credit for the items listed in the Annexure to the Show Cause Notice under the Modvat Scheme. The authorities below have denied the credit to the appellants for the period from 24-7-96 to 30-8-96 on the gro .....

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..... re in no way used as 'Capital Goods' which alone are excluded from the coverage under Rule 57A. 4. We find merit in the submissions made on behalf of the Appellants. Since the impugned goods are not included under Rule 57Q as 'Capital Goods' and also since these items are in the nature of inputs, their coverage under Rule 57A cannot be denied. Consequently, the Appellants are eligible for th .....

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