1999 (8) TMI 216

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..... Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - Modvat credit of Rs. 4,43,858/- has been disallowed on DC Boards, DE Motors, PC Board, Ramo Unit, A.C.Voltage Sparktester and other components of testing bridge used for resistance switching matrix and certain electrical equipments such as control panel, and DC and AC motors on the ground that these items do not fall under the categor .....

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..... Ramo Unit. As for testing equipments the Tribunal has held in the case of M/s. Geep Industrial Syndicate Ltd. reported in 1996 (88) E.L.T. 753 that testing equipments are capital goods under Rule 57Q and hence entitled to Modvat credit. Therefore, all the items in dispute in the present appeal are to be treated as capital goods entitled to credit and, therefore, we set aside the impugned order and .....

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