1999 (1) TMI 111

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..... ector of Central Excise and Customs (Appeals), Pune in Order-in-Appeal No. A-393/94 dated 24-11-1994 whereunder he had held that the dry battery cell is eligible for Modvat credit as it is an essential component of the remote control for making it operational. 2. It is contended by the department that the lower authorities has followed the judgement of Tribunal in Jayshree Ind. v. Collector of C .....

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..... ficial legislation propounded by the Legislature cannot be unnecessarily denied by the executive viz. the department. It is not the case of the department that dry battery cell was never utilised in the manufacture of the remote control. As long as it has been utilised, the Modvat credit cannot be denied. Hence appeal is devoid of any merits. 4. Appeal is dismissed. - - TaxTMI - TMITax - Cen .....

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