2001 (10) TMI 237

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..... (Appeals) whereby the benefit of Modvat credit in respect of Industrial Filters, Control Valve, TiO2 Vessel and Vapour Absorption Heat Pump, was allowed. 3. The contention of the revenue is that these are not capital goods as these are not used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product. The Commissioner, in th .....

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..... ament yarn and in polymerisation process for control of steam required for ejectors for production of chips. (3) Springs for Safety Valves (8421) :- These springs are used in safety valves for restricting pressure of steam in the ejector of poly reactors for production of chips. (4) TiO2 Vessel (CETH 7309) :- The vessel is used to make TiO2 slurry which is used as an additive in the polymer fo .....

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