KOLHAPUR STEEL LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) MODVAT credit has been denied on the following items on the ground that they are not inputs eligible for modvat credit under Rule 57A of the Central Excise Rules: -

(2.) LD . DR opposes the prayer highlighting the aspect that the goods are not inputs within the meaning of Rule 57A of the Central Excise Rules.

(3.) WE have carefully considered the rival submission. The use of each item is set out as under: -