TMI Blog2004 (3) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner of Central Excise (Appeals-II), (Trichy) by which the Commissioner has disposed of the appeal filed by the appellants before him by modifying the order of the original authority. 2.The brief facts of the case are that the appellants are engaged in the manufacture of cotton yarn falling under Chapter 52 of the CETA, 1985. They have availed benefit of Modvat Credit in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em (3) Centralized Waste Collector (4) Centralized Waste Collection system. 3.1All these four items fall under sub-heading No. 8445.00 of the CETA. Commissioner (Appeals) has rejected the claim for Modvat credit in respect of these four items, on the ground that no evidence was placed to establish that these are pollution control equipments. He has however held that these items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mills Ltd. reported in 2001 (132) E.L.T. 3 (S.C.) wherein it was held that if any of the items enumerated in Explanation 1(a) and 1(b) of Rule 57Q is used for any purposes mentioned therein for the manufacture of final products, it would satisfy the test of capital goods. He has submitted that the use of the above mentioned items are not disputed by the Revenue. He, in the circumstances, prayed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods specified in Explanation 1(c) for availing Modvat credit as capital goods need not be used in the manufacture of the final product and the only requirement is that they should be used in the factory of production. I am of the considered opinion that the items in question are eligible for the benefit of Modvat credit in terms of Rule 57Q. I therefore, do not find any material to uphold th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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