TMI Blog2001 (2) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order]. In these four appeals, filed by M/s. Flex Industries Ltd., the issue involved is whether the Modvat credit under Rule 57A is available in respect of evaporation boats and alternatively capital goods credit is available under Rule 57Q of the Central Excise Rules. 2. Shri Kailash Chander, ld. Chartered Accountant, conceded at the outset that Modvat credit under Rule 57A is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the ground that declaration was filed in terms of Rule 57Q. 3. Countering the arguments Shri M.D. Singh, ld. SDR, submitted that the appellants have not claimed the capital goods credit under Rule 57Q in the Memorandum of Appeal filed by them in the Tribunal; that no prayer has been made by them for allowing the credit under Rule 57Q at all and as such there is no claim. for the credit unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s used in or in relation to manufacture of polyster fibre and it is immaterial whether the credit is allowed under Rule 57Q or under 57A. 4. I have considered the submissions of both the sides. It has been held by the Larger Bench of the Tribunal in the case of Melton India Ltd. that the cermanic Evaporation Boats are appliances and cannot be treated as inputs used in or in relation to the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oats for capital goods credit under Rule 57Q of the Central Excise Rules. The fact that the Appellants had not filed the declaration under Rule 57Q cannot be taken as an objection for not granting the capital goods credit as the declaration had been filed under Rule 57A and in the light of the Larger Bench decision in Modi Rubbers case, supra. Accordingly I remand all the four appeals to the Adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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