ORDER
C.N.B. Nair, Member (T)
1. This is second appeal filed by the Revenue. First appeal before the Commissioner having been rejected.
2. I have perused the records and heard both sides.
3. The appellant is a manufacturer of sugar. Under a declaration dated 16-9-96 made under Rule 57T, it declared evaporator with tubes and staging complete (under tariff heading 8490) as capital goods for which credit was claimed. In the remarks column the assessee clarified further it is used for concentrate the juice/syrup for manufacturing the final product”.
4. The appellant received vacuum pan parts and claimed Modvat credit. When the dispute arose, Deputy Commissioner held that since vacuum pan and evaporating unit pre-device used for boiling and evaporating liquids, the declaration dated 16-9-96 covered the goods under receipt. This is the order, which was unsuccessfully challenged. Lower authorities were right in treating the vacuum pan parts as covered by declaration for evaporator. Appeal fails and is rejected.