1999 (6) TMI 182

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..... e Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants are manufacturers of blooms, slabs, ingots etc. of stainless steel. They filed declaration under Rule 57T for availing Modvat credit of duty paid on capital goods, as per the provisions of Rule 57T. Credit availed on switch board falling under Heading 8737 of CETA, 1985 was sought to be denied on the ground that switc .....

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..... ibunal in the case Jawahar Mills Limited [1999 (108) E.L.T. 47], we hold that the switch boards used at the D.G. Set and sub-station within the factory of the appellants are entitled to the credit since they are in the nature of control panels which are required for the manufacture of final products; we, therefore, set aside the impugned order and allow the appeal.
Case laws, Decisions, Judgem .....

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