2011 (10) TMI 587

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..... he Customs, Excise Service Tax Appellate Tribunal South Zonal Bench, Bangalore. The appeal of the Revenue was dismissed. The respondent company has Central Excise Registration and is a manufacturer of Sea Water Magnesia. During the initial establishment of the factory, the assessee had taken modvat credit on certain items and declared them as capital goods in terms of Rule 57 Q of the Centr .....

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..... ets and weigh bridges used in the factory of the manufacturer. After the notification dt. 23.7.1996, clauses (f) and (g) were added to the Explanation-I to Rule 57-Q whereby refectories and refractory material and steel tubes and pipes were also enumerated as capital goods . On an assumption that the assessee availed modvat credit irregularly on capital goods during March, 1998, in contra .....

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..... ppeals and the Tribunal is that the goods in question are covered by clauses a, b and c of the Explanation-I to Rule 57 Q of the Central Excise Rules, 1944 and that though the amendment to the explanation was by the notification dt. 23.7.1996, capital goods were already covered by clauses a to c; steel pipes and tubes fall to be characterized as capital goods and are entitled to modvat credit .....

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