1998 (10) TMI 197

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..... No. 1093-CE/MRT/97, dated 1-9-1997 passed by Commissioner of Central Excise (Appeals), Ghaziabad upholding the Order-in-Original No. 6/97, dated 5-2-1997 passed by Assistant Commissioner of Central Excise, Saharanpur disallowing Modvat credit amounting to Rs. 11,612/- for Hot Rolled Coils in plate form. The claim was disallowed on the ground that such coils are not an input in the manufacture of .....

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..... bmitted that the H.R. Coils cannot be taken as inputs in the manufacture of paper. They are used only for the manufacture of Tanks. These cannot be treated as capital goods for bringing the case under Rule 57D(2). He pleaded that the appeal be dismissed. 4. I have considered the submissions. In the Order-in-Original it had been held that H.R. Coils in plate form are not inputs as they have no di .....

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