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Showing contexts for: flex industries in M/S. Flex Industries And Flex Engg. vs C.C.E. Meerut on 3 May, 2001Matching Fragments
1. The above three appeals involve the common issue of admissibility of modvat credit under Rule 57Q of the Central Excise Rules and hence heard together and disposed of by this common order.
2. M/s Flex Industries Ltd. are manufacturers of Plastic film falling under chapter heading 3920.31. Credit has been denied by them on items such as material handling equipments, Lightning Arrester, G.I. Steel Structure, G.I. Steel Rods on the ground that these items are not covered by the definition of capital goods under Rule 57Q.