2001 (12) TMI 138

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..... of the Commissioner (Appeals) who had allowed Modvat credit on the Structure called 'gratings' by holding the same to be capital goods under Rule 57Q of the Rules. The Commissioner (Appeals) had reversed the Order-in-Original of the A.C. who denied the Modvat credit to the respondents. 2. The learned JDR has contended that gratings could not be held to be capital goods and that order of the Commi .....

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..... in it has been observed that supporting structures of steel, power pack voltage relay and choke cables used in the manufacture of clinkers and cement, are capital goods entitled for Modvat credit. Even the Tribunal has also ruled that Modvat credit is available for plates, white lead, shapes and sections, M.S. angles, M.S. Channels, steel structure for boiling house, electric wires and cables. 3. .....

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