TMI Blog2001 (12) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise (Appeals), Bangalore. 2. The point to be considered in this case is whether the angles, plates and joists used for construction of their factory building including kiln as a part of their expansion programme are eligible to Modvat credit as capital goods under Rule 57Q of the Central Excise Rules. 3. Shri Monappa, learned Counsel arguing for the appellants tried to convince that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r repairing the worn-out/broken parts of the kiln shell eligible to Modvat as kiln is a part of the plant in the factory. He said that since the items are used as kiln in turn as a part of the plant in the factory they are eligible for Modvat credit. 4. Both the sides fairly conceded that the issue with reference to the kiln has not been properly considered by the authorities below. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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