CCE Vs. BHILWARA SPINNERS LTD.

JUDGEMENT

(1.) THE respondents are manufacturing yarn of Man -made fibres and cotton yarn falling under Chapters 55 and 52. The Commissioner (Appeals), Customs & Central Excise, Jaipur vide his Order dated 4.5.2001 has allowed them modvat credit on Plain Plates and Rock Wool used in the manufacture of chimney and storage tanks as capital goods under Rule 57 -Q of the Central Excise Rules, 1944. The amount involved is Rs. 2,99,817/ -. This is a revenue appeal against the impugned order of Commissioner (Appeals). I have heard Shri S.C. Pushkarna, JDR for the appellants and Shri K. K. Anand, Advocate for the respondents. The use of items under consideration apparently is as construction material. The Tribunal vide its decision in the following cases have that the modvat credit on structure material such as Bar plates, Angles etc. is not admissible.