J.K. CEMENT WORKS Vs. COMMISSIONER, CENTRAL EXCISE

JUDGEMENT

(1.) This Central Excise Appeal under Sec. 35G of the Central Excise Act, 1944 (hereinafter referred to as 'Act of 1944') has been preferred against the judgment and order dtd. 19/8/2003 passed by the Customs, Excise and Service Tax Appellate Tribunal, (CESTAT), New Delhi, whereby the relief prayed for therein, by the appellant, was declined by the learned CESTAT, while holding that the item in question i.e. capital goods, namely, Monitors of the Computer Control System (CCS) fall under the respective heading, were not eligible for MODVAT Credit under Rule 57Q of the Central Excise Rules, 1944 (hereinafter referred to as 'Rules of 1944').

(2.) As the pleaded facts would reveal, the appellant, which is a Company duly registered under the provisions of the Companies Act, 1956, is engaged in the manufacture of Cement & Cliners, having its manufacturing activities conducted at Nimbahera, District Chittorgarh, Rajasthan.

(3.) Heard learned counsel for the parties as well as perused the record of the case.