1997 (10) TMI 171

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..... h arises out of the order passed by the Commissioner of Central Excise (Appeals), Ghaziabad, Modvat credit of Rs. 1,14,919.99 p has been denied on Roto pumps, Electric hoists, Cooling Vessels, Conveyor belts and stainless steel tanks on the ground that they are not capital goods within the meaning described thereto in the Explanation to Rule 57Q of the Central Excise Rules, 1944. 2. The learned .....

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..... be considered as used for processing the Chyawanprash. Regarding the other items, he reiterates the findings of the lower authorities. 4. I have considered the rival submissions and perused the records. Regarding Roto pumps and Electric hoists, I hold that these items are in the nature of material handling equipment and therefore, entitled to credit as already held by the Tribunal in the case of .....

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..... as a high temperature. The cooling vessels are jacketed and the space between the wall of the vessels and jacket is filled with cold water to reduce the temperature of Chyawanprash and to bring the same in a packable condition. Since undisputedly the cooling vessels are used for the purpose of cooling Chyawanprash before putting into marketable condition, they are used for a purpose which is essen .....

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