1998 (3) TMI 327

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..... d in this matter is regarding the admissibility of Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The goods are:- 1. Wires and Cables, and 2. Vibration Controller 2. The lower appellate authority has held that the aforesaid goods are entitled to the Modvat credit as capital goods under the aforesaid rule. Hence, this appeal by the Revenue. 3. The Learned JDR, Shri A.M. Til .....

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..... ct. In his support he relies on the following judgments :- i. Commissioner of Central Excise, Meerut v. Modi Xerox Ltd. - [1996 (88) E.L.T. 530 (T)] ii. J.K. Synthetics Ltd. v. Commissioner of Central Excise, Jaipur - 1996 (88) E.L.T. 785 (T) iii. In RE : Kilburn Chemical Ltd. (Commissioner Appeals) - 1996 (88) E.L.T. 598 iv. Associated Cement Companies v. Commissioner of Central Excise, .....

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