TMI Blog1997 (2) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Commr./95, dated 23-11-1995 passed by the Addl. Commissioner, Central Excise, Ghaziabad and hence these are being disposed of by a single order. 2. The facts of the case are M/s. Jindal Polyester, Gulaothi are engaged in the manufacture of synthetic filament yarn under Chapter 54.02 and were issued show cause notices alleging wrong modvat credit taken on goods as Capital Goods. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter filament yarn. The entire manufacturing process of polyester filament yarn was carried out with the help of steam, compressed air, chilled water for air conditioner and the black steel tubes were used for transferring air, chilled water from crystaliser machine to the driver machine and also for transferring steem and compressed air to different part in plant and machine. S.S. Filters were use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy. 3. From this it will be seen that most of the item on which modvat credit have been availed by the appellants were covered by the difinition of Capital goods. Appellant also relied on various decision of Courts and Tribunal such as Union Carbide India v. C.C.E. - 1996 (86) E.L.T. 613 (in which various goods were held to be Capital Goods), CCE, Meerut v. Uttam Indl. Engg. Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol instruments (for control of temperatures) A.H. 6.20 recorder, digital scales, black steel tubes, S.S. Powder, S.S. filters digital multi meters, spinnerate Inspection equipment. Quardraflow Cooling Towers Components, cold water cleaning machine, aplab temperature controller electrical motors and industrial valves. I also hold that as there was no mala fide intention to take modvat credit on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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