1999 (8) TMI 163 - AT - Central Excise

Summary

The Revenue appealed against the Commissioner (Appeals) decision on Modvat credit for electric items. The issue was whether these items qualify as components/accessories under Rule 57Q of the Central Excise Rules. The Tribunal dismissed the appeal, following the decision in Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore, stating that the items are essential for operating machinery.