Customs, Excise and Gold Tribunal – Mumbai
Commissioner Of Central Excise vs Chloride Industries on 20 January, 1997
Equivalent citations: 1999 (108) ELT 506 Tri Mumbai
ORDER
Gowri Shankar, Member (T)
1. Appeal is against the order of the Commissioner (Appeals) holding that the assessee was entitled to Modvat credit under Rule 57Q of the duty paid on air compressors used by it in its plant for making electric batteries.
2. I have heard both sides.
3. I do not think it necessary to go into the exact function of the com-, pressor or whether it was used for bringing about any change in any substance. The reason for this is that it is not disputed that air compressor was part of the assessee’s plant for producing electric batteries. It would, therefore be a component of a plant and hence entitled for Modvat credit under Sub-clause (b) of the Explanation to Rule 57Q(1). I decline to interfere.
Appeal dismissed.