JAYASWAL NECO LTD. Vs. COMMNR. OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal arises out of the judgment/final order dated 30.04.2003 passed by Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as 'CEGAT') whereby the Tribunal has dismissed the appeal of the Appellant thereby confirming the order of the Commissioner insofar as it denies the Appellant MODVAT credit on some of the capital goods and parts which were detailed in the show cause notice issued under Rule 57Q of the Central Excise Rules, 1944 (hereinafter referred to as 'Rules').

(2.) THE dispute has arisen in the following factual background.

(3.) THE Commissioner was of the view that the aforesaid goods were not covered within the definition of "capital goods" under Rule 57Q of the Rules. After giving opportunity to the Appellants to file reply to the said show cause notices and hearing the Appellants, the Commissioner passed the orders dated 30.10.2001. By the said order, the demand in respect of certain capital goods was dropped. At the same time, the MODVAT credit on the aforesaid four items was denied by the Commissioner. The Appellants filed appeal against the said order before the CEGAT and the CEGAT has affirmed the order of the Commissioner thereby dismissing the appeal of the Appellant.