TMI Blog1998 (8) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Revenue, the respondents are M/s. Aksh India Ltd. and the matter relates to the eligibility of the water process generator classifiable under Heading No. 84.05 of the Central Excise Tariff to the benefit of Modvat credit under Rule 57Q of the Central Excise Rules. The respondents are engaged in the manufacture of jelly filled optical fibre cables classifiable under Heading No. 85.44 of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that without the water process generator, the jelly could not remain filled in the various strends of the cables in view of very high temperature at the stage of insulation with molten PVC. He submitted that the Commissioner of Central Excise (Appeals) had taken a correct view in the matter. 5. I have carefully considered the matter. The Commissioner of Central Excise (Appeals) had referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bring about any change in any substance and hence would not be entitled to Modvat. I am not fully convinced with the argument of Assistant Commissioner. As per the details given and the functioning of the generator, which has been explained, in the optical fibre glass manufacturing unit and the jelly filled cable manufacturing unit, the jelly has to be hardened for making the jelly filled cables. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of capital goods in Rule 57Q was restricted and related to the goods used for production, processing and for bringing out any change in any substance for the manufacture of the final products. I find that as discussed by the appellate authority, the final products in this case could not be obtained without the use of the water process generator which played an important role in finishing the opti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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