TMI Blog1998 (1) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... mteke, JDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. The application is for dispensing with pre-deposit of an amount of Rs. 41,73,425/- which is sought to be denied as capital goods Modvat credit under Rule 57Q. There is also a prayer for waiver of pre-deposit of penalty of Rs. 1,00,000/-. 2. Shri M.H. Patil, the ld. Counsel appeared for the applicant and subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the definition of the term `manufacture under Section 2(f) under the Central Excise Act and the packaging material should be eligible for Modvat credit under Rule 57A. The ld. Counsel also referred to a decision of the Commissioner of Central Excise, Raipur dated 19-1-1995 where the Commissioner has held similar cylinders for chlorine gas are eligible for capital goods Modvat credit under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of capital goods as materials used for producing or processing of the final product. The decision of the Commissioner of Central Excise, Raipur is not binding on the Tribunal and the decision of the Tribunal cited is not on Rule 57Q. Therefore for the purpose of hearing the appeal on merits we direct that the applicant should deposit an amount of Rs. 10,00,000/- on or before 28th February, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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