1999 (8) TMI 232

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mber (T)]. Revenue has disputed the findings of the Commissioner (Appeals), in which the ld. Commissioner (Appeals) allowed Modvat credit as capital goods on (i) PCB Cords and (ii) Electronic Regulator PVC Flexible Cables. Shri Y.R. Kilania, ld. DR submits that Modvat credit on PCB Cords and Electronic Regulator PVC Flexible Cables is not admissible in view of CEGAT decision in the cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nufacture under Rule 57Q, as it was before 23-7-1996. 3. He submits that these items are Electrical equipments and that the question of admissibility of Modvat credit under Rule 57Q among other items in the case of Electrical apparatus came before the Larger Bench of this Tribunal in the case of Jawahar Mills Ltd. reported in 1999 (108) E.L.T. 47. He, therefore, submits that Modvat credit as ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X