COMMISSIONER OF C. EX. Vs. NEOLI SUGAR FACTORY

JUDGEMENT

(1.) Revenue filed this appeal against the order -in -appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of Welding Electrodes Plates were allowed.

(2.) Heard both sides.

(3.) The contention of the Revenue is that chequered plates are not used for the manufacture of any machinery but are used in the civil structure such as plates etc. and plates in question are classifiable under Heading 7208 of Central Excise Tariff and are not covered under the definition of capital goods as provided under Rule 57Q of the Central Excise Rules, 1944.