2002 (7) TMI 649

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....espondent. [Order]. -  The appellants manufacture CR Coils/sheets, GP coils/ sheets, GC sheets & Oxygen gas falling under Chapters 72 and 28. They availed Modvat credit of Rs. 2,16,000/- on fabricated steel tanks falling under sub-heading 7311.00 as capital goods under Rule 57Q of Central Excise Rules, 1944. These fabricated steel tanks were mounted on vehicles which were used for carrying ....

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....ave heard Shri Rajesh Chibber, Advocate for the appellants and Shri S.C. Pushkarna, JDR for the respondents. The ld. Counsel for the appellants is not disputing that steel tanks fall under sub-heading 7311.00 which does not find mention under the definition of capital goods; under Rule 57Q. It is however contended that the steel tanks are mounted on the motor vehicles for transport of propane gas;....