Customs, Excise and Gold Tribunal - Calcutta
M/S Kesoram Spun Pipes & Foundries vs Cce, Calcutta-Iv on 30 July, 2001
Equivalent citations: 2001(137)ELT425(TRI-KOLKATA)
ORDER
Smt. Archana Wadhwa
1. After dispensing with the condition of predeposit of duty and penalty I take up the appeal itself as the issue is covered by the earlier decision of the Tribunal.
2. Modvat credit of Rs.10,637.00(rupees ten thousand six hundred and thirty seven)has been disallowed to the appellants on the ground that a welding electrods cannot be considered as capital goods. Shri B.Nchattopadhyay, ld.consultant draws my attention to the earlier decision of the Tribunal being order no.S.387,A-438/KOL/2001 dt.26.6.2001 vide which the appeal was remanded to the original adjudicating authority for deciding the appellants' alternative prayer of electrods being eligible inputs under rule 57A. Apart from that I find that the Tribunal in the case of CCE v. Maruti Udyog Ltd.-2001(130)ELT 776 has also held that the welding electrods are eligible inputs under rule 57A. Inasmuch as the eligibility under rule 57A has not been considered by the Asstt.Commissioner I set aside the impugned order the impugned order and remand the matter to him for looking into this aspect. Appeal is thus allowed by way of remand.
Dictated in the court.