HINDUSTAN ADHESIVES LTD Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS appeal has been filed by the appellants against the order under appeal dated 18 -2 -1998 passed by the Commissioner (Appeals) who confirmed the Order -in -Original of the Assistant Commissioner.

(2.) THE facts giving rise to the present appeal may briefly be stated as under:

(3.) THE appellants are manufacturer of the self adhesive tape and BOPP film falling under Chapter 39 of the Schedule to the Central Excise Tariff Act. Then availed Modvat credit of Rs. 17,053/ - on CEL Deck cooling pad 7090, with distributor under Rule 57 Q of the Central Excise Rules on the ground, that these were being used for supplying conditioned air to the tape unit and its purpose was to control the humidity and temperature of the surroundings. The Assistant Commissioner, however disallowed the Modvat credit on these goods by holding that these were not used for producing or processing any of the goods or for bringing about any change in any substance towards the manufacture of the final product vide Order -in -Original No. 86/96, dated 29 -11 -1996. The appellants filed against that order, but that order of the Assistant Commissioner was upheld by the Commissioner (Appeals) through the impugned order.