1999 (8) TMI 218

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..... ti Balasundaram, Member (J)]. Revenue has aggrieved by order of the Commissioner of Central Excise (Appeals) stating that credit on capital goods namely Electrical Hoist, Static convertor, Air circuit breaker and Fuse Switch unit. We find that the first item is in the nature of material handling equipment. It is an essential automatic part which brings the production automatically without an .....

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..... Since the items are undisputedly in the nature of electrical equipment, the ratio of the decision of the Larger Bench of the Tribunal in the case of Jawahar Mills reported in 1999 (108) E.L.T. 47 would squarely apply and hence we see no reason to interfere with the findings of the lower appellate authority on these items also. As a result, we uphold the impugned order and reject the appeal. - - .....

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