2002 (9) TMI 474

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..... The appellants are manufacturers of aerated water. In December 1996, they took Modvat credit on certain parts of conveyor as capital goods under Rule 57Q to the tune of Rs. 34,140/-. Both the original authority and the lower appellate authority disallowed the credit and confirmed the department's demand of duty to the above extent under Rule 57U. Hence this appeal. 2. Examined the records .....

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..... rength of the findings contained in the orders passed by the original and first appellate authorities. 3. On a careful examination of the submissions and the relevant provisions of Rule 57Q as amended, I find that all goods falling under Chapter 84 other than those falling under certain specified headings thereof were included within the meaning of capital goods w.e.f. 23-7-96 vide Clause (a) .....

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