2016 (7) TMI 1137

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..... ORDER The dispute involved in the present appeal is the eligibility of the appellant for Modvat credit of duty paid on capital goods under the then Rule 57Q of Central Excise Rules, 1944. The appellants are engaged in the manufacture of bulk explosives liable to Central Excise duty. Different raw materials as also semi-finished goods are carried in compartmentalized bulk delivery pump truck to t .....

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..... ants are not eligible for credit. On appeal, the Commissioner vide the impugned order dated 04/10/2004 upheld the original order. The lower Authorities in their concurrent finding held that the special purpose motor vehicle/mobile bulk delivery pump is merely providing transportation of the ingredients from the factory to mining area and as such cannot be considered as a factory in terms of Sectio .....

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