TMI Blog2002 (2) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved with the Order-in-Appeal No. 137/99 (M-II), dt. 31-12-99 by which the Commissioner (Appeals) held that rubber sheets and adhesives (CSH 4008.29 and 3506.00) are eligible for the benefit of Modvat credit as capital goods and in this connection has analysed the definition of the relevant rule and as also seen manufacturing process and the manner in which the rubber sheets and adhesives were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are eligible for credit, so also has rubber sheets and adhesives used for rubber lining in the said tanks or components as parts of the tanks and therefore the items are eligible as capital goods for Modvat credit. 3. I notice that insofar as this item is concerned the issue is covered by the appellants own case as reported in 2000 (116) E.L.T. 579 (T). The said case was followed in the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent rendered in the case of CCE v. Jawahar Mills Ltd. reported in [2001 (132) E.L.T. 3 (S.C.)] wherein the Revenue appeals have been rejected and the Larger Bench of the Tribunal holding that the cables are eligible to be treated as capital goods as upheld by the Apex Court. Therefore, Revenue prayer to set aside the Commissioner s order on this point is rejected. 6. Another item which is under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ynthesis units which plays an active part in the manufacturing process. He has also noted that this item is a plastic vessel falling under the Tariff Heading CSH 3926.90 but it is used as component parts of HCL Synthesis units machinery CSH 8416.90 that the scrubber is plastic vessel wherein the de-mineralised water is stored for the purpose of absorption of HCL gas that vent out free HCL Synthesi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as that the lean HCL gas is absorbed by de-mineralised water stored in FRP scrubber. In view of the clear cut findings given by the Commissioner (Appeals) with regard to this item and the same is to be treated as capital goods. Therefore, I find no infirmity in the said order and hence the same is confirmed. There is no merit in the Revenue appeal and hence the same is rejected. Ordered according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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