ORDER
P.S. Bajaj, Member (J)
1. This appeal has been filed by the appellants against the order dated 14-10-1998 passed by the Commissioner (Appeals), Chandigarh who dismissed their appeal and confirmed the Order-in-Original dated 21-8-1997 of the A.C., Central Excise.
2. The facts, as made out from the impugned order, giving rise to the present appeal may briefly be stated as under :-
Appellants claimed Modvat credit of Rs. 593/- during the period 7/96 to 12/96 on Squirrel Jet Nozzles by treating the same as Capital goods but their claim was rejected by the A.C. Central Excise vide order dated 21-8-1997 on the ground that these goods did not fall within the definition of ‘Capital goods’ under Rule 57Q(1) of the Central Excise Rules.
3. Feeling aggrieved by the order of A.C, the appellants went in appeal before the Commissioner (Appeals) who rejected their appeal and upheld the order of the A.C. through the impugned order dated 14-10-1998. They have now come up in appeal before the Tribunal.
4. None appeared on behalf of the appellants. They have only sent request for deciding the appeal on merit. I have heard JDR and gone through the records.
5. A.C., Central Excise initially disallowed the Modvat credit on the goods “Squirrel Jet Nozzles” on the ground that these goods are not covered under definition of Capital goods during the relevant period i.e., 23-7-1997 under Rule 57Q(1). This very view has been taken by the Commissioner (Appeals) while upholding the order of the A.C. and rejecting the appeal of the appellants as there being a specific exclusion under explanation appended to Rule 57Q(1)(a) of the disputed goods from the scope of the capital goods. Neither the order of the A.C, Central Excise nor of the Commissioner under appeal can be said to be, in any manner, illegal or invalid so as to call for an interference by the Tribunal. Therefore, there is no merit in the appeal of the appellants and the same is dismissed.