ORDER
K.S. Venkataramani, Vice President
1. On hearing both the sides, the request in the Misc. application for early hearing is granted. Considering the fact the issue involved in this appeal is covered by precedent decision of the Tribunal, the appeal itself is taken up for disposal.
2. After hearing the ld. Counsel Shri W. Christian for the appellants and Shri S.V. Singh, the ld. DR for the department, it is seen that the Commissioner of Customs & Central Excise, Vadodara in the impugned order has denied capital goods Modvat credit under Rule 57Q of the Central Excise Rules on stainless steel pipes on the ground that these are for conveying liquid and the function of these pipes shows that they are not used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product. As explained by the ld. Counsel for the appellants, the pipes in this case are used for interconnecting different equipments and machinery like reactors, scrubbers, heat exchangers etc. located at different elevations in various sections of the project. This being the undisputed factual position, the Tribunal’s decision in the case of Modern Petrofils v. Commissioner of Central Excise, Baroda -1997 (96) E.L.T. 404 (Tribunal) will have to be directly applied in this case also, where the Tribunal has held that pipes and fittings are used for flow of various media like air, steam and water within the plants in the factory, will be eligible for Modvat credit under Rule 57Q as part of the plant. Following the ratio of the Tribunal decision, the impugned order is set aside and the appeal is allowed with consequential relief to the appellants.