(1.) The question involved in this appeal is whether the assessee is entitled to claim modvat credit on hot face insulation, standard insulation bricks, ceramic fibre blanket and blocks for setting up a roller hearth spherodized annealing furnace. The issue is not res integra because the appellate authority has discussed it fully and held that they are all machines, machinery, plant, equipment etc. Each and every item has been discussed and the appellate authority has held that the items in question are entitled to modvat credit of capital goods under Rule 57Q of the Central Excise Rules. The department has not produced any evidence to nullify the finding of the appellate authority. I therefore reject the appeal of the department as devoid of merits.
(2.) Appeal dismissed.