CCE, TRICHY Vs. TRICHY DISTILLERIES AND CHEMICALS LTD.

JUDGEMENT

(1.) THE appeal by the Revenue is directed against the order in appeal No. 8/2002 -(TRY)(C. EX)(PNV) dt. 8.3.2002 by which the Commissioner (Appeals) had set aside the order of the lower adjudicating authority and had allowed the appeal filed by the assessee/respondents before him by granting the Modvat Credit on the capital goods namely Chequered Plates.

(2.) Appearing on behalf of the Revenue, Ld. Dr. Shri C. Mani reiterates the grounds of appeal mentioned in the appeal memorandum and submits that since the chequered plates do not go into the processing or production of the goods, they are not entitled for Modvat Credit under Rule 57Q of the Central Excise Rules, 1944.