2003 (6) TMI 147

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..... l filed by Revenue is whether Modvat credit of the duty paid on capital goods is available to M/s. Shree Prithvi Rolling Mills (P) Ltd. 2. When the matter was called, no one was present on behalf of the respondents in spite of notice nor there was any request for adjournment. It is also observed that the notice has been duly received by the respondents as per acknowledgement duly received back .....

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..... on the decision of the Supreme Court in the case of Jaypee Rewa Cement v. CCE - 2001 (133) E.L.T. 3 (S.C.), wherein the Modvat credit of the duty paid has been disallowed in respect of the capital goods used outside the factory in view of the provisions of Rule 57Q. She finally submitted that the reliance of the Commissioner (Appeals) on the decision in the case of CCE, Rajkot v. Ashok Iron and St .....

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..... tion 3A of the Central Excise Act, they had changed the boundary of their factory premises and weighing bridge came to be outside the factory premises and was used for commercial purpose. It is thus apparent that the weighing bridge has now been removed from the factory and in view of the provisions of Rule 57S of the Central Excise Rules, 1944 the duty is payable by them. We agree with the learne .....

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