RAJASHREE CEMENT Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) WHETHER the Passenger Lift is eligible to avail Modvat credit in terms of Rule 57Q is an issue to be considered herein.

(2.) IT was the contention of the party that the passenger lift in addition to carrying the passengers was also used for handling and shifting the raw materials in the Plant and this plea was specifically taken before the concerned adjudicating authority, but the same was not taken into consideration.

(3.) ON a careful consideration of the facts and circumstances, I do not find any justification to deny the Modvat credit. Accordingly appeal is allowed.