C.C.E., INDORE Vs. VIKRAM SUPER CEMENT

JUDGEMENT

(1.) THESE two appeals are filed by the Revenue against a common order dt. 23.2.99 passed by Commissioner (Appeals), Bhopal. The brief facts are that the respondents manufacture 'Cement' falling under Chapter Sub -heading No. 2502.29 of Central Excise Tariff Act, 1985. They were inter alia availing the modvat credit on 'inputs' under Rule 57 -A and as 'capital goods' under Rule 57 -Q of the Central Excise Rules, 1944. They were denied the modvat credit totally amounting to Rs. 82,476/ - on the following items claimed by them as capital goods under Rule 57 -Q.

(2.) LAST item at Sl. 4 above is also claimed alternatively as 'input' under Rule 57 -A.

(3.) THE party filed an appeal against the order of the Asst. Commissioner and the Commissioner (Appeals) vide Order dt. 23.2.99 allowed the appeal of the party setting aside the order passed by the original Authority.